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1 – 10 of over 96000N. T. Labyntsev, I. V. Alekseeva, E. M. Evstafjeva and R. G. Osipova
One of the major sources of information for investors and other stakeholders on success in doing business is corporate reporting presented by the companies themselves. Such a…
Abstract
One of the major sources of information for investors and other stakeholders on success in doing business is corporate reporting presented by the companies themselves. Such a reporting significantly facilitates a dialogue between western stakeholders and companies which plan to enter world markets. It enables increasing not only the value of the business a company runs, but also the sales volume as well. A corporate report reveals information on the priorities and values of the company in the sphere of sustainable development and provides data on the results of its impact on the economic, social, and ecological sphere. A company publishing such a report can claim to be ready to develop a dialogue with society and aims toward accommodating stakeholders’ interests (of a state, clients, employees, shareholders, and investors) in the framework of social partnership.
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Matteo La Torre, Svetlana Sabelfeld, Marita Blomkvist, Lara Tarquinio and John Dumay
Motivated by the new European Union Directive 2014/95 on non-financial and diversity information, this paper aims to develop a future research agenda to conduct pragmatic…
Abstract
Purpose
Motivated by the new European Union Directive 2014/95 on non-financial and diversity information, this paper aims to develop a future research agenda to conduct pragmatic, theory-oriented research into the Directive and corporate sustainability reporting.
Design/methodology/approach
Drawing upon the relational dynamics between states, firms and society in regulating non-financial reporting (NFR), this essay frames and analyses the Directive and its grand theories, as unproven theories, by discussing its practical concerns and reviewing the academic literature.
Findings
The Directive is an act of policy to legitimise NFR that encompasses two grand theories: improve the comparability of information and enhance corporate accountability. From a pluralist perspective, companies can rest assure that their compliance with the Directive will be perceived as socially desirable, proper and appropriate. However, some of the forces involved in translating the Directive into actionable policies operate contra to the Directive’s goals and, instead, act as barriers to its grand theories. In addressing these barriers, a research agenda is proposed that both traces backward to re-examine the foundational theories of the past and looks forward to explore alternative possibilities for achieving these goals.
Research limitations/implications
This paper provides researchers with a practical-driven and theory-oriented agenda for future research in light of the rising academic interest in the Directive.
Practical implications
The barriers to the Directive’s grand theories help policymakers and practitioners to understand the practical concerns about the implementation of the Directive and other mandatory NFR policies.
Originality/value
This paper enriches the emerging debate on the Directive and highlights future possibilities for fruitful empirical research by developing a research agenda.
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Jacqueline Mees-Buss and Catherine Welch
The purpose of this chapter is to examine how a multinational enterprise (MNE) makes sense of the ‘wicked problem’ of corporate social responsibility (CSR).
Abstract
Purpose
The purpose of this chapter is to examine how a multinational enterprise (MNE) makes sense of the ‘wicked problem’ of corporate social responsibility (CSR).
Design/methodology/approach
We analyse the single case of an acknowledged leader in CSR, Unilever. We undertake an interpretive textual analysis of how Unilever has accounted for its progress towards greater social and environmental responsibility in its annual social and environmental reports published between 2000 and 2012.
Findings
We identify enduring themes as well as what has changed in this 12-year period. We conclude that while Unilever has made definite progress, becoming more confident and ambitious in its plans and achievements, it potentially runs the risk of reducing CSR to a ‘tame problem’ that can be solved through technical solutions that offer win-win solutions and do not challenge the economic theory of the firm.
Research implications
We show the value of using the perspective of ‘wicked problems’ to understand the complexity of the CSR challenge facing the MNE.
Practical implications
We suggest that the current approach of measuring CSR progress has limitations and potentially negative side effects.
Originality/value
Our chapter offers a novel conceptualisation of CSR, as well as empirical evidence of CSR as a process of corporate sensemaking in the face of ‘wicked problems’.
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Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management…
Abstract
Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…
Abstract
Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.
Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the…
Abstract
Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.
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Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the…
Abstract
Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.
Details
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Mark Wilson, Albert Bokma, Rob Hall, Peter Smith and Julie Wales
The end of the millennium is a useful time to stop and reflect, to review and maybe to ask some big questions. This paper asks a very big question indeed for the accountancy…
Abstract
The end of the millennium is a useful time to stop and reflect, to review and maybe to ask some big questions. This paper asks a very big question indeed for the accountancy profession ‐ ‘What might corporate reporting look like in the 21st Century ?’ This paper looks at issues surrounding the likely future of corporate reporting in the digital age. The Royal Society of Arts Tomorrow’s Company Inquiry (1995) is used as a possible model of corporate information needs in the next millennia. The implications of the model for corporate accounting and information systems are examined. A move from shareholder reporting, to stakeholder reporting and finally to stakeholder dialogue is envisaged. The model raises a number of problems and the use of digital technology is considered as a partial solution to some of these problems.
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