scholarly journals The Role of the Diversity of the Board of Directors in Promoting Integrated Disclosure and Social Responsibility

2021 ◽  
Vol 1 (1) ◽  
pp. 9-20
Author(s):  
Ali Khalaf Gatea ◽  
Haider Ali Jarad Al Masoudi
Keyword(s):  
Social Responsibility ◽  
Board Of Directors ◽  
Administrative Practices ◽  
The Social ◽  
Key Word ◽  
The Board Of Directors ◽  
Comprehensive Picture ◽  
The Impact

The integrated Disclosure aims to provide a comprehensive picture of the performance of the organization, and because the quality of the Disclosure is a critical aspect of the integrated reports, so the research aims to show the impact of the diversity of the board of directors on the quality of the integrated reports and the promotion of the social responsibility of the organization, and to make decisions about disclosure and integration in the information provided in order to benefit from it In building integrated visions about the organization, assuming that the diversity of the board of directors has a significant relationship to the extent to which the quality of integrated Disclosure is achieved, that the most important findings of the research stipulate that the diversity of the board of directors contributes to social responsibility and integrated disclosure, and the strengthening of organizational culture and administrative practices, and the research recommends, The need to interact with the environment and the communities in which the organization operates, to enable it to provide environmental, social or ethical information, along with financial, strategic and governance information in an annual report. Key word: Diversity, Integrated Disclosure, Social Responsibility.

scholarly journals The Impact of Audit Committee Characteristics on Environmental and Social Disclosures

2019 ◽  
Vol 8 (3) ◽  
pp. 111-121 ◽  
Author(s):  
Ali Altuğ Biçer ◽  
Imad Mohamed Feneir
Keyword(s):  
Board Of Directors ◽  
Financial Reporting ◽  
Audit Committee ◽  
Good Image ◽  
The Board Of Directors ◽  
Important Means ◽  
Societal Impacts ◽  
The Impact

The main reasons for corporate participation in environmental and social disclosure are stability, development, and continuity through participation in protecting the environment and optimizing the use of available resources. As well as the company practices and participation in society of the most important means to create a good image of the company in the community. There is a rise demand for companies to take accountability for their environmental and societal impacts. A core role of the Audit Committee (AC) is to help the board of directors in overseeing the company's reporting policy and oversees the quality of financial reporting in the company. This study examined the impact of audit committee characteristics on the level of environmental and social disclosures in listed banks in Borsa Istanbul. The results of the study showed that there is no statistically significant relationship between the characteristics of the audit committee and the environmental and social disclosures. Consequently, these characteristics have no effect on the volume or type of disclosure and their inability to predict them.

scholarly journals Migration infrastructures and the production of migrants’ irregularity in Japan and the United Kingdom

2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Nando Sigona ◽  
Jotaro Kato ◽  
Irina Kuznetsova
Keyword(s):  
Legal Status ◽  
Qualitative Interviews ◽  
Legal Violence ◽  
The United Kingdom ◽  
The Social ◽  
Access And Quality ◽  
The Uk ◽  
The Impact

AbstractThe article examines the migration infrastructures and pathways through which migrants move into, through and out of irregular status in Japan and the UK and how these infrastructures uniquely shape their migrant experiences of irregularity at key stages of their migration projects.Our analysis brings together two bodies of migration scholarship, namely critical work on the social and legal production of illegality and the impact of legal violence on the lives of immigrants with precarious legal status, and on the role of migration infrastructures in shaping mobility pathways.Drawing upon in-depth qualitative interviews with irregular and precarious migrants in Japan and the UK collected over a ten-year period, this article develops a three-pronged analysis of the infrastructures of irregularity, focusing on infrastructures of entry, settlement and exit, casting a comparative light on the mechanisms that produce precarious and expendable migrant lives in relation to access to labour and labour conditions, access and quality of housing and law enforcement, and how migrants adapt, cope, resist or eventually are overpowered by them.

scholarly journals Composition and Activity of the Board of Directors: Impact on ESG Performance in the Banking System

2018 ◽  
Vol 10 (12) ◽  
pp. 4699 ◽  
Author(s):  
Giuliana Birindelli ◽  
Stefano Dell’Atti ◽  
Antonia Iannuzzi ◽  
Marco Savioli
Keyword(s):  
Board Of Directors ◽  
Fixed Effects ◽  
Critical Mass ◽  
Banking System ◽  
The United States ◽  
Fixed Effects Panel Regression ◽  
The Board Of Directors ◽  
Corporate Social ◽  
The Impact

A growing body of research suggests that the composition of a firm’s board of directors can influence its environmental, social and governance (ESG) performance. In the banking industry, ESG performance has not yet been explored to discover how a critical mass of women on the board of directors affects performance. This paper seeks to fill this gap in the literature by testing the impact of a critical mass of female directors on ESG performance. Other board characteristics are accounted for: independence, size, frequency of meetings and Corporate Social Responsibility (CSR) sustainability committee. We use fixed effects panel regression models on a sample of 108 listed banks in Europe and the United States for the period 2011–2016. Our main empirical evidence shows that the relationship between women on the board of directors and a bank’s ESG performance is an inverted U-shape. Therefore, the critical mass theory for banks is not supported, confirming that only gender-balanced boards positively impact a bank’s performance for sustainability. There is a positive link between ESG performance and board size or the presence of a CSR sustainability committee, while it is negative with the share of independent directors. With this work, we stress the key role of corporate governance principles in banks’ ESG performance, with relevant implications for both banks and supervisory authorities.

The Impact of Technology on Assessing Social Skills

1992 ◽  
Vol 11 (4) ◽  
pp. 189-195 ◽  
Author(s):  
Keith Storey
Keyword(s):  
Social Skills ◽  
Computer Technology ◽  
Community Involvement ◽  
Social Skill ◽  
Persons With Disabilities ◽  
The Social ◽  
Impact Of Technology ◽  
The Impact

The social skill of persons with disabilities has been found to influence employment, schooling, friendships, community involvement, and overall quality of life. However, the ability of researchers and practitioners to assess social skills has been limited by reliance upon paper and pencil recording procedures. The development of computer technology offers refinement and expansion of the ability to adequately assess social skills. In this paper, the impact of technology on assessing social skills in persons with disabilities is addressed in terms of describing the technology, implications of the technology, and the role of micro versus macro analysis.

scholarly journals The strategic value of corporate social responsibility CSR: the present and future of its management

2021 ◽  
Author(s):  
Estrella Barrio-Fraile ◽  
Ana-María Enrique-Jiménez
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Main Challenge ◽  
Strategic Value ◽  
The Future ◽  
Corporate Social ◽  
Social Entities ◽  
The Impact

Corporate social responsibility (CSR) has become the central theme of many debates on the role of organizations in society in recent years. The voluntary incorporation of strategies that influence economic profitability and in turn social and environmental issues is already a reality in companies. This article has several aims: (1) to analyse whether CSR is strategic and cross-cutting for companies and whether there exists a true dialogue between companies and stakeholders; (2) to identify the functions, relationships and quality of CSR or sustainability directors; (3) to determine the main challenges for the future; (4) to reflect on the impact that Covid-19 has had on the development of CSR in businesses. The study was based on the Delphi method and employed a sample of 20 experts: 10 academics (lecturers and researchers) and 10 professionals (communication and CSR directors, and CSR and reputation consultants). The results reveal that: (1) with the exception of SMEs, CSR management in companies is strategic and cross-cutting; (2) there is no reciprocal dialogue between companies and stakeholders; (3) the functions carried out by CSR directors can be classified as analytical, strategic, tactical and communicative; (4) the most outstanding qualities of the CSR director are communication skills, deep knowledge of the company and a willingness to work as part of a team; (5) the main challenge for senior management for the future is to be more strategic; (6) Covid-19 has changed the focus in CSR areas of action and in the prioritization of stakeholders. In short, we conclude that CSR management is well rooted in companies and represents a true transformation for businesses as social entities.

Cultural Creativity and Social Inclusion in Creative Cities

2021 ◽  
pp. 265-283
Author(s):  
Rehab Abdelwahab Askar
Keyword(s):  
Cultural Capital ◽  
Social Inclusion ◽  
Creative Cities ◽  
Cultural Policies ◽  
Knowledge Based ◽  
Cultural Inclusion ◽  
The Social ◽  
The Impact

According to the theoretical framework, this chapter examines the role of cultural capital in achieving social inclusion in creative cities and discussing the impact of creative cultural economy and cultural diversity in achieving knowledge-based urban development requirements. The author relies on showing the tangible and intangible forms of cultural capital represented by the urban and cultural assets possessed by the new administrative capital of Egypt (study model). The author then submits an analysis of the strategic urban cultural policies in an attempt to predict a set of preliminary indicators related to the possible forms of social and cultural inclusion and the anticipation of the social, cultural, and economic impacts of cultural creativity on the quality of life and Human security in creative cities.

Przestrzeganie zasad etyki w rachunkowości jako przejaw społecznej odpowiedzialności

2021 ◽  
Vol 1 (23) ◽  
pp. 179-191
Author(s):  
Małgorzata Trocka
Keyword(s):  
Social Responsibility ◽  
Social Role ◽  
Financial Statements ◽  
Public Trust ◽  
Ethical Standards ◽  
Practical Skills ◽  
Business Unit ◽  
The Social

Compliance with the principles of ethics in accounting as a manifestation of social responsibility A manifestation of the social role of accounting is the appropriate quality of financial and non-financial statements ensuring their truthfulness and reliability. This is guaranteed by the norms and principles shaping the organization of accounting in a business unit, but above all by the persons responsible for its keeping. Accountant is recognized as a profession of public trust. The person carrying it out should have the appropriate knowledge and practical skills. It is also very important in this profession to respect the law and comply with ethical standards. The aim of the article is to show the importance of ethics in the accountant profession in the context of the social role of accounting.

scholarly journals How executive turnover influences the quality of corporate social responsibility disclosure? Moderating role of political embeddedness: evidence from China

2021 ◽  
Author(s):  
Fawad Rauf ◽  
Cosmina L. Voinea ◽  
Nadine Roijakkers ◽  
Khwaja Naveed ◽  
Hammad Bin Azam Hashmi ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Executive Turnover ◽  
Firm Level ◽  
Corporate Social Responsibility Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
The Relationship

AbstractThis study investigated the relationship between executive turnover (ET) and quality of corporate social responsibility disclosure (CSRD) at the firm level. The role of political embeddedness (PE) in the association between ET and CSRD quality in Chinese listed A-share firms is also inspected. We employed 20,850 firm’s/year observations between 2010 and 2016. An inverse relationship was found between ET and CSRD quality as well as PE and CSRD quality. In addition, the study findings disclose that corporate PE moderates the relationship between ET and a firm’s CSRD quality whilst the impact of ET on a company's CSRD quality was found more pronounced for firms with a low level of corporate PE. This examination adds to the literature on CSRD quality under the premise of normative stakeholder theory and leads to the conclusion that the political link of departing executives is an active participant in the exacerbation of CSRD quality in PE firms of China. This implies a reinvigoration of the roles of decision-makers for sustainable CSR assurance.

scholarly journals Strategic corporate governance in family business: A study on the board of directors’ roles and responsibilities

2012 ◽  
Vol 9 (2) ◽  
pp. 9-20
Author(s):  
Henrique Cordeiro Martins ◽  
Carlos Alberto Gonçalves ◽  
ose Antonio de Sousa Neto ◽  
Marcio Augusto Gonçalves ◽  
Reynaldo Maia Muniz
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Family Business ◽  
Board Members ◽  
Practical Activity ◽  
Roles And Responsibilities ◽  
The Board Of Directors ◽  
Qualitative Nature ◽  
The Impact

The goal of this article is to analyze the constitution of the directors boards, based on their attributes, and the impact of this configuration on the roles and responsibilities of the board members in Brazilian Family Businesses. A research of a qualitative nature was carried out in 10 big family companies in Brazil. The results found point to the strategic roles as being the most relevant, but as a practical activity focused on the role of control. The Board has been more active at some moments, but is inactive at others, especially, when the concentration of capital is greater in some companies than in others.

scholarly journals Impacto de las certificaciones sociales y ambientales sobre la responsabilidad social y empresarial de la empresa Atunera Manabita Marbelize S.A

ECA Sinergia ◽  
2020 ◽  
Vol 11 (3) ◽  
pp. 101
Author(s):  
Génesis Liliana Pinargote Intriago ◽  
Silenne Dayanna Vélez Vélez ◽  
María Inés Zambrano Zambrano ◽  
José Vicente Santos Mendoza
Keyword(s):  
Social Responsibility ◽  
Integrated Management ◽  
Exploratory Research ◽  
Integrated Management System ◽  
Environmental Care ◽  
Raising Awareness ◽  
Palabras Clave ◽  
The Social ◽  
The Impact

La responsabilidad social de las empresas y la gestión ambiental ha surgido rápidamente en los últimos años, esto puede ser atribuido a los consumidores que son cada día más exigentes y preocupados con el ecosistema, cuestionando no solamente la calidad de los productos sino exigiendo una calidad social y ambiental demostrable. La presente investigación tiene como objetivo analizar el impacto de las certificaciones sociales y ambientales sobre la responsabilidad social y empresarial de la empresa atunera manabita Marbelize S.A. La metodología fue de carácter no experimental, basado en una investigación descriptiva y explorativa, con técnicas de Análisis documental y bibliográfico, observación y entrevista aplicada a las diversas áreas relacionadas como Gerencia, Producción y Sistema de Gestión Integrada, dando como resultado el inicio de acciones de concientización sobre la importancia del cuidado ambiental para la sociedad en general y la empresa atunera.   Palabras clave: certificaciones; impacto; responsabilidad social   ABSTRACT   The social responsibility of companies and environmental management has emerged rapidly in recent years, this can be attributed to consumers who are increasingly demanding and concerned with the ecosystem, questioning not only the quality of the products but also demanding social quality. and demonstrable environmental. The objective of this research is to analyze the impact of social and environmental certifications on the social and business responsibility of the manabita tuna company Marbelize S.A. The methodology was non-experimental, based on a descriptive and exploratory research with techniques of documentary and bibliographic analysis, observation and interview applied to the various related areas such as management, production and integrated management system, resulting in the initiation of actions of raising awareness about the importance of environmental care for society in general and the tuna company.   Keywords: certifications; impact; social responsibility    

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