Academic literature on the topic 'CSR reporting'

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Journal articles on the topic "CSR reporting"

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Fortanier, Fabienne, Ans Kolk, and Jonatan Pinkse. "Harmonization in CSR Reporting." Management International Review 51, no. 5 (September 8, 2011): 665–96. http://dx.doi.org/10.1007/s11575-011-0089-9.

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Kliestikova, Jana. "CSR reporting in specific conditions of Slovak Republic." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 4 (March 22, 2017): 159–67. http://dx.doi.org/10.18844/gjhss.v3i4.1544.

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Sampson, Susan D., Edward T. Vieira Jr., and Susan Grantham. "Credit reporting agency stakeholder and CSR reporting linkages." International Journal of Business Governance and Ethics 1, no. 1 (2022): 1. http://dx.doi.org/10.1504/ijbge.2022.10051200.

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Garcia‐Torea, Nicolas, Belen Fernandez‐Feijoo, and Marta De La Cuesta. "CSR reporting communication: Defective reporting models or misapplication?" Corporate Social Responsibility and Environmental Management 27, no. 2 (October 31, 2019): 952–68. http://dx.doi.org/10.1002/csr.1858.

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Lueg, Klarissa, Rainer Lueg, Karina Andersen, and Veronica Dancianu. "Integrated reporting with CSR practices." Corporate Communications: An International Journal 21, no. 1 (February 1, 2016): 20–35. http://dx.doi.org/10.1108/ccij-08-2014-0053.

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Purpose – The purpose of this paper is to illustrate how standards and guidelines for corporate social responsibility (CSR) can help a company in its integrated reporting (IR). The authors investigate the motivations of diverse stakeholders (including shareholders) in fostering the adoption of standards and guidelines for CSR after IR became mandatory in Denmark. Design/methodology/approach – The authors conduct a case study at the Danish carpet manufacturer EGE. The authors interpret the case from the perspective of pragmatic constructivism, which focuses on the integration of four dimensions: facts, possibilities, values, and communication. Findings – The authors find that the family-owned EGE follows a strategy of “enlightened shareholder value,” in which CSR is an essential value driver. This strategy fostered IR with guidelines and standards for CSR. The CSR practices appeared to be helpful for integrating measureable plans to the strategy and for controlling CSR implementation. However, the long and technical CSR reports did not effectively communicate EGE’s values and possibilities. The authors outline how EGE overcame these barriers. Originality/value – The authors suggest that IR implementation depends on the context, and the authors explain why the case company has opted to issue two separate reports for their IR. In addition, the authors suggest that standardized approaches to CSR may be suitable for internal planning and control purposes; however, companies must go beyond these measurements to achieve IR.
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Neßler, Christian, and Bettina Lis. "Signale setzen mit CSR-Reporting." Controlling & Management Review 58, S8 (July 2014): 84–90. http://dx.doi.org/10.1365/s12176-014-0969-5.

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Al-Dah, Bilal, Mustafa Dah, and Mohammad Jizi. "Is CSR reporting always favorable?" Management Decision 56, no. 7 (July 9, 2018): 1506–25. http://dx.doi.org/10.1108/md-05-2017-0540.

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Purpose In addition to their profit maximization objective, firms are often challenged to meet environmental and social demands. The purpose of this paper is to test whether a firm’s macroeconomic environment moderates the efficiency of its social and environmental disclosures. Design/methodology/approach The study uses the Bloomberg database to collect data on the FTSE 350 listed firms for the years 2007-2012. The sample is split into crisis and post-crisis periods, to study the investor reaction to social disclosures under different economic conditions. Findings The results suggest that the effect of corporate social responsibility (CSR) disclosure on future firm performance depends on the surrounding macroeconomic environment. During tight economic situations, market participants become more self-centered and penalize firms diverting scarce resources toward non-profitable societal engagements. Moreover, the findings indicate that firms with a high participation of outside directors and low accounting profit experience negative future performance when engaging in social disclosures during times of crisis. Practical implications Corporate governance is a system of interconnected practices that is affected by various firm and environmental characteristics. The results are in line with the premise that, depending on macroeconomic changes and specific firm attributes, CSR reporting may have dissimilar implications across different situations and conditions. Social disclosures and engagements are not always favorable, and should only be utilized in non-recessionary periods by firms possessing certain characteristics in terms of board composition and accounting profitability. Originality/value This study identifies key moderating variables which present additional obstacles for firms engaging in CSR during adverse economic conditions. Outsiders’ inferior firm-specific expertise, along with the firm’s poor accounting performance, present additional financial constraints for firms engaging in CSR activities during economic downturns.
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Moravcikova, Katarina, Ľubica Stefanikova, and Martina Rypakova. "CSR Reporting as an Important Tool of CSR Communication." Procedia Economics and Finance 26 (2015): 332–38. http://dx.doi.org/10.1016/s2212-5671(15)00861-8.

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Velte, Patrick. "Does board composition have an impact on CSR reporting?" Problems and Perspectives in Management 15, no. 2 (June 7, 2017): 19–35. http://dx.doi.org/10.21511/ppm.15(2).2017.02.

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Corporate social responsibility (CSR) reporting plays a key role in management control, particularly in light of the increased demand for non-financial reporting after the financial crisis of 2008–2009. This literature review evaluates 47 empirical studies that concentrate on the influence of several board composition variables on the quantity and quality of CSR reporting. The author briefly introduces the research framework that underpins current empirical studies in this field. This is followed by a discussion of the main variables of board composition: (1) committees (audit and CSR committees), (2) board independence, (3) board expertise, (4) CEO duality, (5) board diversity (gender and foreign diversity), (6) board activity, and (7) board size. The author, then, summarizes the key findings, discusses the limitations of the existing research and offers useful recommendations for researchers, firm practice and regulators.
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Ramdhony, Dineshwar. "Corporate Social Reporting By Mauritian Banks." International Journal of Accounting and Financial Reporting 5, no. 2 (July 28, 2015): 56. http://dx.doi.org/10.5296/ijafr.v5i2.8067.

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The paper examines CSR disclosures by commercial banks operating in Mauritius. Annual reports for the year 2011 were scrutinized using content analysis. Five categories of disclosure were chosen in line with the Code of corporate governance and prior studies. Due to the small number (20) of banks operating in the country all banks were selected. Findings show that banks with higher visibility disclose more CSR information thus confirming that the legitimacy theory is an explanation for CSR disclosure by Mauritian banks. CSR reporting is prevalent among all banks but forty percent of banks disclose CSR information relating to one category only showing a narrow view of CSR. The primary area of disclosure is ‘Human resources’ which is at odds with previous studies. The paper contributes to the scarce literature on CSR disclosures by banks in a developing country.
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Dissertations / Theses on the topic "CSR reporting"

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Trunkát, Michal. "CSR - nejen zelený reporting." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114014.

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The topic of this diploma thesis is a Corporate Social Responsibility concept. The thesis is primarily focused on Corporate social responsibility reporting of companies located in the Czech Republic which is nowadays based on voluntary approach. The author compares CSR reports with GRI standards that currently represent respected framework for responsible reporting. The primary aim of GRI with assistance of G3 guidelines is to create unified, compact and transparent directions for GRI reporting. Given to individual reports, an overall assessment is created. Based on such assessment, author's own recommendation for transparent reporting of Corporate Social Responsibility follows.
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Wang, Ling. "CSR and the development of CSR reporting in the Chinese banking sector." Thesis, University of Dundee, 2014. https://discovery.dundee.ac.uk/en/studentTheses/7ae6d31b-5622-4964-a94b-33b9b59bf2ba.

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Mustafa, Bahar. "L'impact de la divulgation de reporting RSE sur la performance financière : Le cas des entreprises cotées du CAC 40, de 2011 à 2014." Thesis, Sorbonne Paris Cité, 2018. http://www.theses.fr/2018USPCD018.

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Aujourd’hui en raison de l'augmentation rapide de la demande de transparence dans les rapports d'entreprise, les rapports de développement durable (reporting RSE) deviennent de plus en plus fréquents, et constituent un domaine important de la théorie moderne de la recherche sur les entreprises. Par conséquent, la loi française vient obliger les entreprises à inclure dans leur rapport annuel des informations sur les préoccupations environnementales et sociales. L'objectif de cette thèse est d'étudier, l'impact de la divulgation de la RSE des sociétés cotées au CAC 40 à la Bourse de Paris (Euronext), sur la performance financière de ces entreprises. Pour cela, un état de la responsabilité sociale des entreprises et du reporting social est tout d'abord présenté, grâce à la méthode d'analyse de contenu, sur la base des lignes directrices du GRI en matière de rapports de durabilité (GRI-G3.1). Puis, la performance financière est mesurée par des mesures comptables (ROA) et des mesures du marché (TBQ), qui proviennent de la base de données Datastream. Ces données quantitatives sont utilisées dans le modèle de régression des données de panel pour tester l'impact du reporting social sur le rendement des actifs (ROA) et la valeur du marché, comme le Q de Tobin (TBQ), sur une période de 4 ans de 2011 à 2014. Les résultats de l'étude montrent que la tendance en matière de responsabilité sociale des entreprises a augmenté tout au long de la période, notamment dans la divulgation sur les pratiques en matière d'emploi et d'environnement, qui sont les deux éléments les plus largement divulgués. Alors que les résultats de l'analyse empirique indiquent que cette relation entre divulgation RSE et performance financière est mixte pour toutes les entreprises y compris les secteurs industriels et non industriels. La contribution de ce travail à la littérature RSE est l'élucidation de l'impact temporel de la divulgation des informations environnementales et sociales sur la valeur de l'entreprise
At present, due to the rapid growth in the demand for transparency in corporate reporting, sustainability reporting (CSR reports) is becoming increasingly frequent and an important topic of modern corporate research theory. French law currently obliges companies to include information on environmental and social concerns in their annual activity reports.The objective of this thesis is to study the impact of the disclosure of CSR of CAC 40 listed companies on the Paris Stock Exchange (Euronext), on the corporate financial performance. In order to this, a statement on corporate social responsibility and social reporting is first presented using the content analysis method based on the Sustainability Reporting Guidelines (GRI-G3.1). Then, financial performance is measured by accounting measures (ROA) and market measures (TBQ) obtained from the Datastream database. These quantitative data were used in a panel data regression model to test the impact of social reporting on the return on assets (ROA) and market value such as Tobin's Q (TBQ) over a period of 4 years, from 2011 to 2014.The results of the study show that the trend in corporate social responsibility increased throughout the period, particularly regarding the disclosure of employment practices and the environment, which are the two most widely disclosed elements. The results of the empirical analysis indicate that this mixed relationship between CSR disclosure and financial performance exists for all companies whether industrial or non-industrial. This work contributes to the literature on CSR by elucidating the temporal impact of the disclosure of environmental and social information on corporate value
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Hagström, Ludvig, and Douglas Engman. "Disclosure Trends in CSR Reporting : Reporting Practices in the Swedish Real Estate Sector." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-36536.

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Belal, Ataur Rahman. "The prospects for corporate social reporting (CSR) in Bangladesh." Thesis, University of Sheffield, 2003. http://etheses.whiterose.ac.uk/6056/.

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The main objective of this study is to explore the emerging practice of CSR in Bangladesh. As this is the first comprehensive study of CSR in Bangladesh it is primarily exploratory in nature. Using the lens of stakeholder theory the study examines whether the current practice of CSR in Bangladesh is motivated by a desire to discharge accountability to all relevant stakeholders or is mainly driven by the imperative of strategic management of powerful stakeholders only with a view to advancing corporate economic interests. In investigating this question, a qualitative analysis of corporate social disclosures is made in order to examine corporate attitudes towards social, ethical and environmental issues as represented in the texts of annual reports. The sample of reports analysed comprises 79 top listed companies (including six multinationals) as well as eight public sector companies under the control of Bangladesh Chemical Industries Corporation (BCIC). In addition to this analysis of published reports 34 semi-structured interviews with managers and stakeholder groups have been carried out to critically examine their perceptions towards the phenomenon of CSR in Bangladesh. The results of the study show that Bangladeshi companies make very few social disclosures. The majority of the companies studied do not address the crucial issues of corruption, child labour, equal opportunities and poverty alleviation. Analysis of disclosures indicates that companies attach far more importance to the economically dominant stakeholders such as, shareholders, customers and employees ignoring the rights of social stakeholders such as local community, natural environment and the wider society. The interviews with managers emphasised the paramount importance of strategic management of key economic stakeholders. Interviews with various stakeholder groups suggest that they view the corporate response to social, ethical and environmental issues as essentially cosmetic and part of a public relations campaign. While both the managerial group and the stakeholder groups indicated a belief that CSR would increase in future, inter alia, the driving force behind such increase appears to be strong pressure from `outside' forces such as parent companies of multinationals, international buyers and international agencies. The study concludes that in their pursuit of CSR corporations are basically motivated by their desire to strategically manage their key powerful stakeholders. They achieve this, sadly, often at the expense of economically weak social stakeholders.
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Ayertey, Bliss, and Getnet Mengesha Asrat. "Legitimation Strategies in the reporting of Negative CSR Aspects." Thesis, Högskolan Dalarna, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:du-25099.

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The survival of organizations is dependent upon their legitimacy since legitimacy provides them with access to valuable resources. Organizations do not possess legitimacy, but rather it is ascribed to them by the society they are in when their actions meet societal expectations. Fulfillment of these societal expectations requires the moral and practical obligations of organizations which we call Corporate Social Responsibility (CSR). To show their CSR performance, organizations have increasingly adopted the practice of CSR reporting. In CSR reporting, organizations are expected by their stakeholders to disclose both positive and negative aspects. Although disclosing negative aspects can pose a threat to organization’s legitimacy, a third party reporting them may cause more severe damages to the legitimacy of the organization. Therefore, organizations are motivated to legitimize their negative aspects by using legitimation strategies. Using the typology of Coombs and Holladay (1996), in combination with the legitimation strategies by Hahn and Lülfs (2014) as our frameworks, and the non-financial reports of the top ten German chemical companies as our illustrative cases, we investigate and interpret the choice of legitimation strategies used by organizations to report different types of negative aspects in CSR reports. Our findings show that there is a clear pattern in the use of corrective action as a legitimation strategy for all types of negative aspects. Furthermore, we identified instances, where a new type of legitimation strategy, which we called shifting blame legitimation strategy was used. We interpreted our findings using analytical reasoning and theoretical framework such as the concept of symbolic and substantive approach to interpret our findings. Based on the findings, we concluded that the dominant pattern identified falls under the substantive approach, theoretically known for helping companies retain their legitimacy.
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O'Dwyer, Brendan G. "Corporate social reporting in the Republic of Ireland." Thesis, University of Dundee, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.342903.

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Lindström, Konrad, and Pontus Engdahl. "Global Reporting Initiative-rapportering i två branscher : En komparativ studie om Global Reporting Initiative-rapportering." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-85686.

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Sustainability reporting today is an important tool for companies to show how they work with sustainable development. The design of the companies' sustainability reports can vary since the regulations can be seen as somewhat vague. GRI provides a framework and standards that create a common language for organizations and its reporting of current economic, environmental, and social aspects. However, GRI is voluntary to follow which creates a possibility for both similarities and differences in companies' sustainability reporting. The study was conducted with a qualitative research strategy and a comparative design. The purpose of this study is to investigate the sustainability work of selected companies based on sustainability reporting according to GRI based on stakeholder theory, legitimacy theory and institutional theory. The aim of the study is to compare companies active in the trade and real estate industry to distinguish any similarities and differences. To shed light on the purpose of the study, an analysis of the companies' sustainability reports of four selected years has been carried out, as well as an interview from one of the real estate companies. A comparison has then been made between the companies to point out potential similarities or differences. The analysis of the empirical material indicates that there are some similarities and differences between the surveyed industries' reporting of GRI standards. The main differences are found in the social part of GRI reporting, while the financial and environmental reporting appears to be equally similar. Development over time of GRI reporting also differs between industries. These similarities and differences have been analyzed with the use of stakeholder theory, legitimacy theory and institutional theory.
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Mehjabeen, Melita. "THe politics of CSR reporting practices : a traditional economy perspective." Thesis, University of Manchester, 2018. https://www.research.manchester.ac.uk/portal/en/theses/the-politics-of-csr-reporting-practices-a-traditional-economy-perspective(9a36bc1e-a795-43c8-8d84-35eb654dbadb).html.

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This study explores the political perspectives of Corporate Social Responsibility (CSR) reporting practices in a traditional economy. Previous studies on CSR reporting have identified a number of drivers/motivations of CSR disclosures including market, community and stakeholder influence. It is also argued that CSR may provide a setting for political patronage and interests, which may eventually lead to the absence of accountability. The possibility of exploiting CSR disclosures in developing countries/ traditional setting as characterized by Weber (1978) is even greater due to the prevalence of family controlled firms, political interference and favoritism, absence of rational corporate governance mechanisms and institutional investors, and inefficient and underdeveloped capital market. Yet, the role of political influence in CSR disclosures still needs to be explored and theorized. This study fills in this gap by drawing on the disclosures of corporations. Borrowing Weber's notion of traditionalism and traditional society and using the Weberian framework developed by Colignon and Covaleski (1991), this thesis explores deeply into the underlying nature of CSR practices of public limited companies in Bangladesh. Based on the Weberian framework and using the interacting methodologies of Weber, the study analyzes the structural, historical, economic and political conditions of the research site, Bangladesh, sets the tension between tradition and modernity, and identifies whether elements of traditionalism such as personal loyalty, obedience, family domination and kinship provide richer insights into the political aspects of organizations' CSR practices. The researcher employs mixed methods in this study. The study conducts OLS multiple regression to investigate the influence of political connections on CSR disclosure index. The second part of the research conducts in depth interviews with the current and former Board of Directors, CEOs, current and former policy makers in the government to provide explanatory powers as to why and how the companies use CSR as a political tool to express their allegiance towards the ruling power. The research documents association of political connections with CSRDI and also reports the presence of political motivations behind the CSR practices. The findings show that companies express their loyalty publicly by contributing to the ruling leader's programs and personal projects as CSR. The interview findings also reflect the presence of elements of traditionalism such as obedience, master-servant relationship, and family domination to understand the politically motivated CSR disclosures. As expected in a traditional setting, accountability and transparency would not transpire from imposed regulations and institutions, rather from the familial political power. This research contributes to the CSR literature by using a novel and alternative theoretical lens to understand the motivations of CSR in traditional societies. In addition, it provides a diverse methodological perspective by introducing mixed methods to critical accounting research. It also provides empirical evidence to a critique of CSR as an accountability mechanism in an arena where business depends fundamentally on political connections and familial power. Thus, the power of accounting as an articulation of accountability relationships is muted, if not ignored, in traditional societies (Dyball, Chua and Poullaos, 2006). This research opens up the scope to use the wealth of the Weberian framework to understand the accounting practices in both traditional as well as modern rational society.
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Söderholm, Sebastian, and Frans-Waltteri Metsä-Tokila Metsä-Tokila. "CSR disclosure in Finland: Does comprehensive reporting enhance financial performance?" Thesis, Umeå universitet, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-185694.

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Corporate social responsibility (CSR) and sustainability have been rising topics in the contemporary business environment over the recent years and disclosing on sustainability have become increasingly important. While some countries have legislation mandating companies to report CSR, other countries leave the decision of reporting to the companies themselves. There are numerous ways of reporting and communicating on sustainability activity and the quality of the reports can deviate heavily between companies. Theories such as stakeholder theory and legitimacy theory suggest that entities reporting comprehensive responsibility information can achieve better financial results than their non-reporting peers. There has been a myriad of studies conducted on the relationship between corporate social responsibility and corporate financial performance. Despite the great number of research, there have been only a few studies that have investigated the true effect of CSR disclosure. The best way for a company to communicate their sustainable agenda is to disclose it for their stakeholders. Therefore, we took it upon ourselves to fill this research gap by investigating if level of CSR disclosure has a substantial impact on corporate financial performance. We approach CSR reporting from a stakeholder perspective, which to our knowledge have not been done before.  This study examines 189 Finnish companies that are selected from a list of the 500 largest companies in Finland. These companies are divided into the subgroups GRI, CSR, and non-CSR, depending on their level of CSR disclosure. The financial information used in this study are comprised from the time period 2015-2019 and gathered from the database Orbis by Bureu van Dijk. This study investigates if there exists a relationship between level of sustainability reporting and the financial performance ratios ROA, ROE, Sales growth, and Profit margin. We find that there exists a strong positive relationship between the subgroup GRI and ROA and ROE, which implies that companies see a clear financial benefit from providing comprehensive CSR reports. Contrary, we find an increasingly negative relationship with sales growth as level of reporting increases, which suggest that CSR implementations stagnates growth. Profit margin showed a neutral behavior across all three groups. Overall, we conclude that there exists a relationship between the level of CSR reporting and financial performance, but that the results are mixed.
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Books on the topic "CSR reporting"

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Fifka, Matthias S., ed. CSR und Reporting. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-53893-3.

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Corporate social responsibility handbook: Making CSR and narrative reporting work for your business. London: ICSA Publishing, 2012.

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Vetukhov, E. A. Kompleksnye metody sokrashchenii͡a︡ prostoi͡a︡ vagonov. Moskva: "Transport", 1986.

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Corbin, Tom. Harthrob. Kahului, HI: QRS, Inc., 1994.

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Conger, Tom. Banana moon. Makawao, HI: Dead Reckoning Books, 1996.

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Division, San Francisco (Calif ). Office of the Controller City Services Auditor. Review of CPA audits of Alamo Rent-A-Car, Inc. and National Car Rental System, Inc.: Reporting period : January 1, 2003 through December 31, 2004 : reported revenues, $71,926,041. San Francisco CA: Office of the Controller, 2006.

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Massachusetts. Bureau of Waste Prevention. Public hearing draft 310 CMR 50.30: Amendments to the reporting forms established pursuant to the Toxics Use Reduction Act. [Boston, Mass.]: The Bureau, 1995.

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San Francisco (Calif.). Office of the Controller. Audits Division. Review of audit reports for Avis Rent A Car Systems, Inc.: Reporting period, January 1, 1999 through December 31, 2001 : reported revenues, $18,899,116. San Francisco CA: Office of the Controller, Audits Division, 2003.

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San Francisco (Calif.). Office of the Controller. City Services Auditor Division. Review of CPA audits of Thrifty Rent-A-Car System, Inc.: Reporting period : January 1, 2002 through December 31, 2004 : reported revenues, $23,512,249. San Francisco CA: Office of the Controller, 2006.

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San Francisco (Calif.). Office of the Controller. City Services Auditor Division. Review of CPA audits of Budget Rent A Car Systems, Inc.: Reporting period : January 1, 2003 through December 31, 2004 : reported revenues, $35,515,887. San Francisco CA: Office of the Controller, 2005.

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Book chapters on the topic "CSR reporting"

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Gunawan, Juniati. "CSR Reporting." In Encyclopedia of Sustainable Management, 1–7. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-02006-4_336-1.

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Schreck, Philipp. "Disclosure (CSR Reporting)." In Encyclopedia of Corporate Social Responsibility, 801–10. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_145.

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Knauseder, J., and A. Milla. "Integrated Reporting und Nachhaltigkeitsratings." In CSR und Finanzratings, 221–33. Berlin, Heidelberg: Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-47461-7_18.

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Oehri, O. "Investment Reporting im Wandel." In CSR und Finanzratings, 79–87. Berlin, Heidelberg: Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-47461-7_8.

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Shin, Kwang-Yong. "CSR Management." In Corporate Social Responsibility Reporting in China, 23–45. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-54152-0_2.

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Jones, Brian. "Media Reporting of CSR." In Encyclopedia of Corporate Social Responsibility, 1650–52. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_602.

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Arruda, Gisele M., and Lara Johannsdottir. "CSR auditing and reporting." In Corporate Social Responsibility in the Arctic, 180–203. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003079811-9.

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Ip, Pui San, and Carlos Noronha. "Sustainability Reporting during COVID-19." In Comparative CSR and Sustainability, 55–71. London: Routledge, 2022. http://dx.doi.org/10.4324/9781003274575-5.

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Manente, Mara, Valeria Minghetti, and Erica Mingotto. "Introduction to Reporting Systems." In CSR, Sustainability, Ethics & Governance, 27–32. Cham: Springer International Publishing, 2014. http://dx.doi.org/10.1007/978-3-319-06308-9_4.

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Valeri, Massimo. "CSR Reporting of Sports Organizations." In Corporate Social Responsibility and Reporting in Sports Organizations, 209–46. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-97649-5_6.

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Conference papers on the topic "CSR reporting"

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Dewi, Rivanti Santiara. "CSR Reporting Practices, CSR Disclosure, and The Cost of Equity Capital." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007017304920498.

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Bagieńska, Anna. "CORPORATE SOCIAL REPORTING AS A BUSINESS IMPROVEMENT TOOL." In Business and Management 2018. VGTU Technika, 2018. http://dx.doi.org/10.3846/bm.2018.21.

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Corporate Social Responsibility (CSR) provides the contribution of business to the implementation of sustainable development enabling to achieve a balance between business effectiveness, as well as the social interests and environmental protection. The CSR report presents the results of economic and social activities of enterprise. The CSR report creates the possibility of evaluation of the enterprise achievements in the context of financial and non-financial expectations of stakeholders different from financial capital providers. The aim of the paper is to present the role and importance of CSR reporting based on international standards and guidelines as well as to identify the main evaluation criteria. The analysis of the contents of the CSR reports submitted to the Competition CSR Report in the years of 2011–2016 shows what tools and key performance indicators are used. On the basis of the research results, the method of assessment of the CSR activities were proposed.
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Michalczuk, Grażyna, and Urszula Konarzewska. "CSR REPORTING AS A PRODUCT OF SOCIAL ACCOUNTING." In 2nd International Scientific Conference - Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia; Faculty of Management Koper, Slovenia; Doba Business School - Maribor, Slovenia; Integrated Business Faculty - Skopje, Macedonia; Faculty of Management - Zajecar, Serbia, 2018. http://dx.doi.org/10.31410/eman.2018.973.

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Polents, Ilona. "CONTRADICTIONS BETWEEN THE CSR REPORTING AND SOCIAL POLLUTION PHENOMENA." In 4th International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2017. Stef92 Technology, 2017. http://dx.doi.org/10.5593/sgemsocial2017/15/s05.029.

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Widyasari, P. A., and N. F. Ayunda. "CSR Reporting: Perspective of Female Audit Committee Having Financial Expertise." In Proceedings of the 17 th International Symposium on Management (INSYMA 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200127.029.

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Kissová, Jana, and Gabriela Dubcová. "Current Trends in Corporate Responsibility and Sustainability Reporting." In Sustainable Business Development Perspectives 2022. Brno: Masaryk University Press, 2022. http://dx.doi.org/10.5817/cz.muni.p280-0197-2022-10.

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Basic aspects of responsible and sustainable activities. The essence of the ESG pillars. Differences between ESG, CSR and SDGs. General rules for reporting on responsible behaviour. Principles of GRI reporting. ESG reporting methods and tools. Relevant information for ESG management communications and reporting. Implementation of ESG reporting. Implementation of ESG reporting according to OECD. 3 pillars of Research Design. Fuzzy Logic and Metta Analysis. Object of research UN Global Compact member companies in the sector "Software & Computer Services" in the V4 countries. Research objective - Status Quo of ESG in IT companies. Benefits of management and ESG reporting in leading companies.
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Fernando, Kenny, Elfina Astrella Sambuaga, Budi Kurniawan, Ernie Riswandari, and Theresia Hesti Bwarleling. "CSR Web Reporting: A New Communication Technology Tool For Corporate Reporting And Its Relation With Ownership Structure." In Proceedings of the 1st International Conference on Life, Innovation, Change and Knowledge (ICLICK 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/iclick-18.2019.6.

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Pavlović, Milica, and Ksenija Denčić-Mihajlov. "CSR REPORTING DURING THE COVID-19 PANDEMIC: A COMMON WAY TO DISCLOSE NEW SOCIAL AND ECONOMIC CHALLENGES." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2022. http://dx.doi.org/10.47063/ebtsf.2022.0013.

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The COVID-19 pandemic caused numerous socio-economic problems in addition to health consequences. Namely, during the pandemic, many companies suspended their operations, and trade was also disrupted in most industrial sectors. Furthermore, a number of existing assumptions, concepts and practices of corporate social responsibility (CSR) and sustainability were clearly questioned in this period. In this difficult context, companies are called upon to contribute to overcome the crisis with their socially responsible business and make a positive contribution to society. CSR disclosure plays an important role in informing socially responsible investors and other interested stakeholders about the challenges faced by companies in terms of CSR during the pandemic, as well as the CSR activities undertaken during this period. Keeping this in mind, the aim of the conducted research is to examine whether the COVID-19 pandemic affected the level of disclosure, as well as the change in CSR disclosure priorities among companies operating on two Southeast European frontier markets – Republic of Serbia and North Macedonia, through a comparative review of CSR reporting practices, in accordance with the GRI framework. The research includes 37 companies included in the structure of the BELEXline and MBI10 indices in the period before (2014-2019) and during the COVID-19 pandemic (2020-2021). Judging from the Economic and Social Disclosure Index structure and value trends, the findings indicate that: 1) the COVID-19 pandemic did not negatively affect the level of CSR disclosure, 2) social issues of sustainability were given priority in reporting, especially issues related to finding an alternative to layoffs, worker protection and safety at work. In this way, companies proactively interacted with stakeholders by disclosing additional CSR information focused on the existing social and economic challenges and their sustainability achievements during the pandemic period.
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Ishchenko, S. V., V. A. Talover, S. S. Zaitsev, and M. V. Maslak. "CSR and non-financial reporting as the basis of a company's positive reputation." In Actual question of management of sustainable development in today’s society: problems and prospects. Kremenchuk Mykhailo Ostrohradskyi National University, 2021. http://dx.doi.org/10.30929/2227-3549.2021.10.96-98.

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Tocev, Todor, Ivan Dionisijev, and Zoran Minovski. "THE PRACTICE AND DRIVERS OF CSR DISCLOSURE AMONG THE BLUE-CHIP COMPANIES IN NORTH MACEDONIA." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2021. http://dx.doi.org/10.47063/ebtsf.2021.0002.

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Non-financial reporting is becoming an increasingly common topic of discussion and is a matter of time before it is regularly implemented around the world. Stakeholders want to see how companies contribute to the common good and what social activities they undertake, so although in the Macedonian practice Corporate Social Responsibility (CSR) disclosure is not mandatory, there is a growing intention to publicly disclose information about social activities. CSR is extremely important for businesses and other stakeholders, and it requires businesses to develop a corporate strategy that balances environmental, social, and ethical concerns. Through this type of activities, companies manage to increase their influence in society, to leave a good impression but also to contribute to the improvement of society and place of living, which is a win-win situation for everyone. The paper aims to examine the level of CSR reporting in domestic practice, through research conducted on the blue-chip companies listed on the Macedonian Stock Exchange. We analyzed the financial and annual reports and official websites of the joint stock companies that were part of the MBI10 index in the period from 2016 to 2020. First, a theoretical review of the CSR is presented, followed by a literature review on the CSR’s indicators and the state of the CSR in the Macedonian practice. Our findings from the conducted content analysis and linear regression show that larger and more profitable companies show a greater propensity for social responsibility and display more information about their undertaken social related activities.
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Reports on the topic "CSR reporting"

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Christensen, Hans, Luzi Hail, and Christian Leuz. Adoption of CSR and Sustainability Reporting Standards: Economic Analysis and Review. Cambridge, MA: National Bureau of Economic Research, August 2019. http://dx.doi.org/10.3386/w26169.

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Yang, Lavender, Nicholas Muller, and Pierre Jinghong Liang. The Real Effects of Mandatory CSR Disclosure on Emissions: Evidence from the Greenhouse Gas Reporting Program. Cambridge, MA: National Bureau of Economic Research, July 2021. http://dx.doi.org/10.3386/w28984.

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Allison, D. P., M. R. Harper, W. R. Jones, J. B. MacKinnon, and S. S. Sandin. Event reporting guidelines 10 CFR 50.72 and 50.73. Revision 1. Office of Scientific and Technical Information (OSTI), January 1998. http://dx.doi.org/10.2172/569101.

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Wheeler, Holly Lynn. Mulit-Sector General Permit (MSGP) Corrective Action Reporting (CAR) Database Upgrades. Office of Scientific and Technical Information (OSTI), August 2017. http://dx.doi.org/10.2172/1375150.

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Erbacher, Robert F., and Steve E. Hutchinson. Extending Case-Based Reasoning (CBR) Approaches to Semi-automated Network Alert Reporting. Fort Belvoir, VA: Defense Technical Information Center, April 2013. http://dx.doi.org/10.21236/ada584553.

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Totten, Annette, Dana M. Womack, Marian S. McDonagh, Cynthia Davis-O’Reilly, Jessica C. Griffin, Ian Blazina, Sara Grusing, and Nancy Elder. Improving Rural Health Through Telehealth-Guided Provider-to-Provider Communication. Agency for Healthcare Research and Quality, December 2022. http://dx.doi.org/10.23970/ahrqepccer254.

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Objectives. To assess the use, effectiveness, and implementation of telehealth-supported provider-to-provider communication and collaboration for the provision of healthcare services to rural populations and to inform a scientific workshop convened by the National Institutes of Health Office of Disease Prevention on October 12–14, 2021. Data sources. We conducted a comprehensive literature search of Ovid MEDLINE®, CINAHL®, Embase®, and Cochrane CENTRAL. We searched for articles published from January 1, 2015, to October 12, 2021, to identify data on use of rural provider-to-provider telehealth (Key Question 1) and the same databases for articles published January 1, 2010, to October 12, 2021, for studies of effectiveness and implementation (Key Questions 2 and 3) and to identify methodological weaknesses in the research (Key Question 4). Additional sources were identified through reference lists, stakeholder suggestions, and responses to a Federal Register notice. Review methods. Our methods followed the Agency for Healthcare Research and Quality Methods Guide (available at https://effectivehealthcare.ahrq.gov/topics/cer-methods-guide/overview) and the PRISMA reporting guidelines. We used predefined criteria and dual review of abstracts and full-text articles to identify research results on (1) regional or national use, (2) effectiveness, (3) barriers and facilitators to implementation, and (4) methodological weakness in studies of provider-to-provider telehealth for rural populations. We assessed the risk of bias of the effectiveness studies using criteria specific to the different study designs and evaluated strength of evidence (SOE) for studies of similar telehealth interventions with similar outcomes. We categorized barriers and facilitators to implementation using the Consolidated Framework for Implementation Research (CFIR) and summarized methodological weaknesses of studies. Results. We included 166 studies reported in 179 publications. Studies on the degree of uptake of provider-to-provider telehealth were limited to specific clinical uses (pharmacy, psychiatry, emergency care, and stroke management) in seven studies using national or regional surveys and claims data. They reported variability across States and regions, but increasing uptake over time. Ninety-seven studies (20 trials and 77 observational studies) evaluated the effectiveness of provider-to-provider telehealth in rural settings, finding that there may be similar rates of transfers and lengths of stay with telehealth for inpatient consultations; similar mortality rates for remote intensive care unit care; similar clinical outcomes and transfer rates for neonates; improvements in medication adherence and treatment response in outpatient care for depression; improvements in some clinical monitoring measures for diabetes with endocrinology or pharmacy outpatient consultations; similar mortality or time to treatment when used to support emergency assessment and management of stroke, heart attack, or chest pain at rural hospitals; and similar rates of appropriate versus inappropriate transfers of critical care and trauma patients with specialist telehealth consultations for rural emergency departments (SOE: low). Studies of telehealth for education and mentoring of rural healthcare providers may result in intended changes in provider behavior and increases in provider knowledge, confidence, and self-efficacy (SOE: low). Patient outcomes were not frequently reported for telehealth provider education, but two studies reported improvement (SOE: low). Evidence for telehealth interventions for other clinical uses and outcomes was insufficient. We identified 67 program evaluations and qualitative studies that identified barriers and facilitators to rural provider-to-provider telehealth. Success was linked to well-functioning technology; sufficient resources, including time, staff, leadership, and equipment; and adequate payment or reimbursement. Some considerations may be unique to implementation of provider-to-provider telehealth in rural areas. These include the need for consultants to better understand the rural context; regional initiatives that pool resources among rural organizations that may not be able to support telehealth individually; and programs that can support care for infrequent as well as frequent clinical situations in rural practices. An assessment of methodological weaknesses found that studies were limited by less rigorous study designs, small sample sizes, and lack of analyses that address risks for bias. A key weakness was that studies did not assess or attempt to adjust for the risk that temporal changes may impact the results in studies that compared outcomes before and after telehealth implementation. Conclusions. While the evidence base is limited, what is available suggests that telehealth supporting provider-to-provider communications and collaboration may be beneficial. Telehealth studies report better patient outcomes in some clinical scenarios (e.g., outpatient care for depression or diabetes, education/mentoring) where telehealth interventions increase access to expertise and high-quality care. In other applications (e.g., inpatient care, emergency care), telehealth results in patient outcomes that are similar to usual care, which may be interpreted as a benefit when the purpose of telehealth is to make equivalent services available locally to rural residents. Most barriers to implementation are common to practice change efforts. Methodological weaknesses stem from weaker study designs, such as before-after studies, and small numbers of participants. The rapid increase in the use of telehealth in response to the Coronavirus disease 2019 (COVID-19) pandemic is likely to produce more data and offer opportunities for more rigorous studies.
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