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A 2000 km pipe line for oil and gas services 18 oil fields and gas plants from Red Earth and Grand Prairie to Edson and Edmonton in Alberta, Canada. A total of 28 rectifiers…
Abstract
A 2000 km pipe line for oil and gas services 18 oil fields and gas plants from Red Earth and Grand Prairie to Edson and Edmonton in Alberta, Canada. A total of 28 rectifiers provide soil side corrosion control with an operating output level of about 420 amps.
The division between town and country in most areas of the world is marked and shows little evidence of any closer association, but in this country recent history with its wide…
Abstract
The division between town and country in most areas of the world is marked and shows little evidence of any closer association, but in this country recent history with its wide economic changes has made the division less deep than in times past, but still within living memory. Time was when country folk were almost a distinct breed, living under conditions for the most part primitive.
Kleber Vasconcellos de Oliveira, Paulo Roberto B. Lustosa, Fatima de Souza Freire and Frederico A. de Carvalho
This study examines the factors which affect the adoption of corporate social responsibility (CSR) disclosure practices in line with Global Reporting Initiative (GRI) guidelines…
Abstract
Purpose
This study examines the factors which affect the adoption of corporate social responsibility (CSR) disclosure practices in line with Global Reporting Initiative (GRI) guidelines in Brazil's banking industry.
Design/methodology/approach
The analysis comprised the deposits (demand and savings), fee income, employee expenses, regulatory capital (Basel ratio) and ownership structure of all Brazilian banks from 2006 to 2017. The sample totalled 1,613 firm-year observations. The authors used three binary regression models (logit, probit and complementary log-log) in order to choose the one that best fits the model proposed. The authors controlled for size, profitability, leverage and liquidity.
Findings
The main results show positive relationships between CSR reporting and both savings deposits and fee income. The authors also found that state-owned (foreign private-owned) banks have a positive (negative) relationship with probability of CSR disclosure. A negative relationship was found between CSR disclosure and regulatory capital, indicating that banks are more likely to publish GRI reports as they approach the minimum levels of the Basel ratio.
Research limitations/implications
Some banks may disclose CSR reports which do not adhere to the GRI guidelines; these were not captured in this study.
Practical implications
The estimated model aids understanding of factors influencing CSR disclosure in the banking industry in an emerging economy, which may help bank regulators to adopt new approaches in their supervisory and regulatory roles.
Originality/value
This work is the first to document that both fee income and banks' regulatory capital are related to CSR disclosure. Furthermore, this study investigates the entire banking industry of a Latin American country over the longest and most up-to-date period the authors are aware of.
Details
Keywords
Kuo-Ting Hung, Neil Hunt, Gina Vega, Laurie Levesque, Hasan Arslan and Christian DeLaunay
Jeff Hotchkiss, President of the Assembly Test Division of Teradyne, Inc., the largest electronics testing company in the world, returned to the corporation where he had built his…
Abstract
Jeff Hotchkiss, President of the Assembly Test Division of Teradyne, Inc., the largest electronics testing company in the world, returned to the corporation where he had built his career after a three-year hiatus as CEO of a VOIP start-up. Teradyne's operation was struggling through the effects of a bad economy coupled with significant downturns in the electronics industry, and Hotchkiss encountered numerous problems specifically in the China operation, including customer dissatisfaction with service, price, and time required to implement changes. He assembled a strategic team to address these issues and to recommend and implement an accelerated turnaround in China. Students are challenged to design the turnaround plan.