The future in reports

2016 ◽  
Vol 7 (1) ◽  
pp. 57-81 ◽  
Author(s):  
Marina Bondi
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Preliminary Analysis ◽  
Corporate Identity ◽  
Frequency Data ◽  
The Future ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports

Company disclosures are often looked at as narrative rather than argumentative or directive texts. And yet “irrealis” statements – references to future or hypothetical processes – do play a role and contribute greatly to the construction of corporate identity. Combining a corpus and a discourse perspective, the paper looks at references to the future in a corpus of CSR (corporate social responsibility) reports. After a preliminary analysis of frequency data, a case study of markers of futurity is presented, focusing on ways of expressing prediction or commitment, together with attitudinal values or evaluations of importance. Keywords and phraseology are studied to highlight how prediction and commitment statements are used to legitimize the company’s (past) conduct.

scholarly journals A Corporate Case Study: The Application of Rokeach’s Value System to Corporate Social Responsibility (CSR)

2019 ◽  
Vol 11 (23) ◽  
pp. 6612 ◽  
Author(s):  
Farcane ◽  
Deliu ◽  
Bureană
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Corporate Identity ◽  
Integrated Model ◽  
Corporate Values ◽  
Value System ◽  
The Real ◽  
Corporate Social ◽  
The Ideal

Starting from the research assumption that corporate social responsibility (CSR) values cannot be communicated efficiently, if they do not belong naturally to a company’s identity, this paper debates the prospect of applying Rokeach’s Value System (1973) to Continental corporation’s CSR values. Rokeach’s Value System (1973) is used to compare Continental data provided online and establish whether the ideal corporate values presented by the company are similar to the real values, with respect to the CSR values. We base our assessment of the level of integration of CSR into corporate identity on Maon et al.’s integrated model of CSR development (2010). Our analysis reveals that although the Continental corporation works with the CSR concept in a strategic and systematic manner, the set CSR values do not correspond to the real corporate values.

scholarly journals Application of Shariah Enterprise Theory on Disclosure of Corporate Social Responsibility in Sharia Banking

2021 ◽  
Vol 1 (2) ◽  
pp. 119-131
Author(s):  
Eti Kusmiati ◽  
Marti Dewi Ungkari
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Secondary Data ◽  
Case Study Methodology ◽  
Processing Strategies ◽  
Study Methodology ◽  
Enterprise Theory ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports

The goal of this research is to find out what information Islamic banks provide in their corporate social responsibility reports, as well as to determine the acceptability of such material in terms of Shariah Enterprise Theory (SET). This study employed a qualitative research method using a case study methodology. Primary and secondary data are the two types of data used. Data reduction, data presentation, and verification are some of the data processing strategies employed. Findings. The findings of the research demonstrate that Bank Muamalat's CSR disclosures contained Sharia Enterprise Theory disclosure elements such as vertical and horizontal accountability, indicating that Bank Muamalat Indonesia has declared its social responsibility in a very informative manner.

Corporate Social Responsibility Practices in Indian Petroleum Companies: A Case Study of Selected PSUs

Think India ◽  
2018 ◽  
Vol 21 (3) ◽  
pp. 13-18
Author(s):  
Abhijit Ranjan Das ◽  
Subhadeep Mukherjee
Keyword(s):  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Business Environment ◽  
Annual Reports ◽  
Net Worth ◽  
Net Profit ◽  
Petroleum Companies ◽  
Corporate Social

Corporate Social Responsibility (CSR) is not a very new concept, it is an old concept. Earlier, in India it was optional to the company that they may contribute voluntarily towards CSR but after the Companies Act 2013, it was formally introduced in the business environment and was made mandatory for those companies whose net worth and profit cross a threshold limit. They should contribute 2% of the average net profit of just preceding three years profit. This paper primarily focuses on CSR practices of some selected public sector petroleum companies in India. The study has been conducted based on the Annual Reports of seven selected public sector companies. Five years of data on CSR spending from 2009–10 to 2014–15 were examined. Moreover, the pattern of expenses was also examined. Since petroleum companies are giants of the India economy and contribute significantly towards the Gross Domestic Product (GDP) of our country. Thus it is necessary to look into how these companies are contributing towards CSR. An attempt has been made to examine the early impact of Section 135 of the Companies Act.

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