scholarly journals Avances en la exposición contable de CoPs y memorias GRI = Advances in CoPs and GRI reports as accounting statements

2012 ◽  
pp. 109 ◽  
Author(s):  
Liliana Fernández Lorenzo ◽  
Elsa Larramendy ◽  
Pamela Tellechea
Keyword(s):  
Accounting Information ◽  
Global Reporting Initiative ◽  
Environmental Responsibility ◽  
United Nations Global Compact ◽  
Development Organizations ◽  
Accounting Principles ◽  
The Social ◽  
Minimum Requirements ◽  
Social Environmental ◽  
The Impact

<p>Actualmente para lograr un desarrollo sustentable, la sociedad requiere que las organizaciones asuman su responsabilidad socio-ambiental y emitan información acerca de los impactos que su actividad genera en el medioambiente.<br />Dicha información mayormente se presenta a través de las denominadas Memorias o Reportes de Sostenibilidad, que responden a distintas formas y contenidos. Cada vez son más los informes que se elaboran siguiendo los lineamientos del Pacto Mundial (PM) y del Global Reporting Initiative (GRI).<br />Consideramos que la información sobre la responsabilidad socio-ambiental debería reunir los requisitos que hacen a toda buena información contable, para incrementar su utilidad.<br />Para comprobarlo, se realiza un estudio de casos a los fines de determinar las características generales de estos informes elaborados bajo pautas del PM y del GRI conjuntamente, concluyendo que <em>la información presentada en las memorias analizadas no reúne los requisitos de una buena información contable.<br /></em>A fin de que la exposición de las CoPs y memorias de sostenibilidad GRI, pueda calificarse de contable, se expresan sintéticamente los indicadores analizados agregando su relación porcentual y se incorporan al Estado Contable Socio-ambiental realizado de acuerdo al modelo base de la FCE-UNLP, considerado como un estado contable (Fernández Lorenzo y Geba, 2008).</p><p>Nowadays in order to achieve sustainable development, organizations are required to take on their social and environmental responsibility and give information about the impact of their activities in the environment.<br />This information is usually presented through sustainability reports, which widely differ in content and layout. Many organizations worldwide have assumed their responsibility by implementing Global Reporting Initiative (GRI) and United Nations Global Compact (GC) guidelines.<br />We consider that the information regarding socio-environmental responsibility, should meet the characteristics of the good accounting information, and be based on the accounting principles in order to increase its utility.<br />To know it, we carried out an empirical research in order to determinate the general characteristics of the reports made under both GRI and GC guidance. We concluded that in most cases the information as presented in the analyzed reports does not meet the minimum requirements of good accounting information.<br />Consequently, we decided to make a proposal and show the analyzed indicators in the Social Environmental Report developed according to the FCE-UNLP model (Fernández Lorenzo and Geba, 2008), which we consider as a true accounting statement.</p>

A Comparison of CSR Disclosure Guidelines and a Self-Prepared CSR Disclosure Index- A Study of Select Automotive Companies

2015 ◽  
Vol 4 (2) ◽  
Author(s):  
N.K. Gupta ◽  
Shilki Bhatia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Environment ◽  
Global Reporting Initiative ◽  
The Social ◽  
Regulatory Bodies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Voluntary Guidelines

In India, corporate social responsibility and its disclosure got attention during the eighties and have been gaining importance with time in present economic environment, especially after adoption of liberalization, privatization, and globalization (LPG) (Goswami, 2011). Guidelines, principles, and codes are being developed by various regulatory bodies in India and across the globe to increase transparency and accountability about both a companys daily operations and the impact of these operations on society (Tran, 2014) In this paper, the author has studied the CSR guidelines laid down by Global Reporting Initiative G3.1 (GRI-G-3) and The National Voluntary Guidelines by Ministry of Corporate Affairs (NVG-MCA) and has compared them with a self-composed CSR Disclosure Index (CSRDI). The social responsibility initiatives taken by select Indian Automotive Companies have been analyzed and the companies have been rated as per the disclosures made by them. The main focus of the research is to compare the CSR Rankings of companies as per CSRDI with the companies rankings as per GRI-G-3 and NVG-MCA. It was observed that out of 30 sensex companies, Maruti Suzuki and TATA Motors have been the pioneers in contribution towards CSR initiatives. The top five rated companies were TATA Motors, Maruti Suzuki, Mahindra and Mahindra, Hero Motocorp, Bajaj Auto, and Apollo Tyres.

Do Cohorts Matter? Cohort Analysis and Value-Difference Impressions of a Rising China

2019 ◽  
Vol 17 (4) ◽  
pp. 391-415
Author(s):  
Chung-li Wu ◽  
Alex Min-Wei Lin
Keyword(s):  
Party Identification ◽  
Cohort Analysis ◽  
Asia Pacific ◽  
Birth Cohorts ◽  
Aging Effects ◽  
Cohort Differences ◽  
The Social ◽  
History Of ◽  
Social Environmental ◽  
The Impact

As an emerging first-tier world power, China is exerting an important influence on countries in the Asia-Pacific region, especially Taiwan, with which it has a long history of often contentious relations. This study investigates the impact of “intergenerational value change” on impressions of China in 2017 among three political birth cohorts of Taiwanese. Based on a representative survey of Taiwanese citizens, the study finds that cohort impressions can be classified according to the extent to which they relate to the economic–political and the social–environmental dimensions, suggesting that Taiwanese perceptions of China are not unidimensional and are more nuanced than they first appear. The data by and large confirm the validity of cohort differences; members of the first and oldest cohort hold more positive impressions of China with respect to social and environmental issues than members of the second and middle cohort, while the third and youngest cohort would regard China in a more positive light if their economic and political concerns were addressed. A few variables remain statistically significant, including party identification and unification versus independence preference, even after controlling for aging effects.

scholarly journals Non-Financial Reporting as a Tool for Measuring the Social Activity of Domestic Enterprises

2017 ◽  
pp. 79-86
Author(s):  
О. В. Наmкаlо
Keyword(s):  
Social Responsibility ◽  
Financial Reporting ◽  
Financial Stability ◽  
Social Activity ◽  
Economic Benefits ◽  
Global Reporting Initiative ◽  
International Trends ◽  
The Social ◽  
Social Environmental ◽  
Set Up

The research is devoted to the peculiarities of the formation of non-financial reporting as one of the tools for measuring the social activity of enterprises. The financial stability and successful business of enterprises is conditional on non-financial indicators and business orientation, ranks, reputation, openness and social responsibility. Non-financial reporting or a CSR report is an effective tool for measuring the performance of enterprises, a basis for the development and implementation of various strategic projects and programs. Information from non-financial reporting allows for assessing the effectiveness of management at an enterprise by economic, environmental and social component, their interdependence and contribution in achieving the main goal, and for subsequent goal setting and more effectively management of change. It means that the report in question serves as the main platform for communicating the results and impacts (positive or negative) of sustainable development. It shows the real effort of an enterprise in creating social, environmental and economic benefits. However, domestic enterprises do not have sufficient experience in the field of socially responsible business and need to create their own internal concept of corporate social responsibility considering international trends, which determines the relevance of this study Various international non-financial reporting standards are analyzed; it is demonstrated that the most popular mechanism for regulating non-financial reporting is the Global Reporting Initiative (GRI), which defines a set of indicators measuring the social, ecological and economic component of the economic activity of enterprises The mechanism for making up a non-financial report by phase of the enterprise development is built. The use of the proposed mechanism in making up non-financial reporting will enable to set up an effective link between the enterprise and the stakeholders, and to determine the strategic directions of the enterprise's activities in the context of its development.

A Comparison of CSR Disclosure Guidelines and a Self-Prepared CSR Disclosure Index- A Study of Select Automotive Companies

Think India ◽  
2015 ◽  
Vol 18 (2) ◽  
pp. 01-09
Author(s):  
N.K. Gupta ◽  
Shilki Bhatia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Environment ◽  
Global Reporting Initiative ◽  
The Social ◽  
Regulatory Bodies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Voluntary Guidelines

In India, corporate social responsibility and its disclosure got attention during the eighties and have been gaining importance with time in present economic environment, especially after adoption of liberalization, privatization, and globalization (LPG) (Goswami, 2011). Guidelines, principles, and codes are being developed by various regulatory bodies in India and across the globe to increase transparency and accountability about both a companys daily operations and the impact of these operations on society (Tran, 2014) In this paper, the author has studied the CSR guidelines laid down by Global Reporting Initiative G3.1 (GRI-G-3) and The National Voluntary Guidelines by Ministry of Corporate Affairs (NVG-MCA) and has compared them with a self-composed CSR Disclosure Index (CSRDI). The social responsibility initiatives taken by select Indian Automotive Companies have been analyzed and the companies have been rated as per the disclosures made by them. The main focus of the research is to compare the CSR Rankings of companies as per CSRDI with the companies rankings as per GRI-G-3 and NVG-MCA. It was observed that out of 30 sensex companies, Maruti Suzuki and TATA Motors have been the pioneers in contribution towards CSR initiatives. The top five rated companies were TATA Motors, Maruti Suzuki, Mahindra and Mahindra, Hero Motocorp, Bajaj Auto, and Apollo Tyres.

scholarly journals Corporate Social/Environmental Responsibility and Value Creation: Reflections on a Modern Business Management Paradigm

2020 ◽  
Vol 4 (4) ◽  
pp. 123-131
Author(s):  
Marco Taliento ◽  
Antonio Netti
Keyword(s):  
Stakeholder Theory ◽  
Value Creation ◽  
Dynamic Capabilities ◽  
Business Management ◽  
Environmental Responsibility ◽  
Bottom Line ◽  
Sustainability Disclosure ◽  
The Social ◽  
Modern Business ◽  
Social Environmental

The present article deals with a new, modern business management paradigm founded on both the social and the environmental responsibility of firms intended as powerful instruments to match the issue of sustainability with corporate performance and value creation (thus evolving from the classical shareholder value to a new, more comprehensive, shared value view). The Directive 2013/34/EU required the disclosure of large enterprises and groups’ non-financial and diversity information. At the same time, a growing number of proactive companies that behave with real initiatives more compliant to the so-called Stakeholder Theory have become quite familiar to produce CSR and sustainability reports periodically to share with the community their relevant responsibility actions and achievements (3 P results or triple-bottom-line performance, as a for-profit, people, planet). Such a complex, behavioral, and informative approach follows the corporate governance setting and management strategy within the ethical domain (business ethics). In this perspective, we conduct a systematic research study on the economic literature that showed a focus on the possible relation between the responsible behavior/information and the economic/financial performance of firms, analyzing both the empirical findings and theoretical works significantly investigating the effect of sustainability indicators on financial and market results. According to the general studies, socially responsible policies can produce a positive impact on company performance by many advantages such as the reduction of operating costs and financial risks, an increase of efficiency and competitiveness, the improvement of the company’s reputation, and a related increase in consumer confidence; despite preceding studies pointed out that CSR investments and responsibility policies (representing the result of an agency conflict between managers and shareholders) would generate just an increase in costs and a consequent decline in the performance of companies. The consideration of the ESG (environmental, social, and governance) – which completes the CSR issue – and its new goals in the long run, even as a component of the holistic enterprise risk management system, finally enables us to reinterpret the fundamental competitive advantage of firms in a sustainability key. In particular, the environmental, social, and governance extra-performance over the industry may show to be more ‘value-relevant’ than the absolute ESG ratings itself. In conclusion, the social, environmental, and governance responsibilities (to all stakeholders) are building a set of dynamic capabilities and actions which reveal a new competitive (X) Factor of the modern corporation. Keywords: CSR, Environmental-Social-Governance, Economic Performance, Value Creation; Stakeholder Theory, Sustainability Disclosure.

scholarly journals CONTROL RECONSTRUCTION OF THE HOMELESS CHILDREN AS THE IMPACT OF URBAN DEVELOPMENT IN LAW PERSPECTIVE (A Study in Samarinda)

2018 ◽  
Vol 5 (1) ◽  
pp. 83
Author(s):  
Isnawati Isnawati
Keyword(s):  
Municipal Government ◽  
Primary Data ◽  
Homeless Children ◽  
Community Culture ◽  
The Social ◽  
Research Problems ◽  
Social Environmental ◽  
Social Environmental Factors ◽  
The Impact ◽  
The City

Homeless children as a social issue, especially in urban society, in the view of experts and related the organization and departments do not have a uniform similarity of opinion or definition for that matter. In this context, home less children are seen as a social Clearly a social problem that requires an Appropriate methods of settlement in accordance with the expectations of all stakeholders. The research method used a sociological Juridical approach by solving research problems using the data consisting of legal secondary materials or legal regulations used to implement the data to primary data. The results of the research are: 1) Factors that can influence the municipal government in tackling the problems of children who are abo ve the social environmental factors, the Community Culture, the Migration Factor The three factors are the reality that can not be avoided by the city g o v e r n m e n t t h a t will c a u s e t h e c hild homeless children in Samarinda City. 2) The legal Efforts undertaken by the municipality in a different context from the development undertaken by the Samarinda City Regulation No. 16 of 2002 are not yet applicable, with the improvement of the Samarinda City Regulation No. 7 of 2017 the which is implemented a development w ith the current realities

scholarly journals Lithuanian Social Entrepreneurs’ Experiences of Evaluating the Impact of Their Social Businesses

2019 ◽  
Vol 86 ◽  
pp. 116-132 ◽  
Author(s):  
Rasa Pušinaitė-Gelgotė ◽  
Raminta Pučėtaitė ◽  
Aurelija Novelskaitė
Keyword(s):  
Impact Evaluation ◽  
Development Stage ◽  
Impact Measurement ◽  
Social Entrepreneurs ◽  
The Social ◽  
External Stakeholders ◽  
Need To Evaluate ◽  
Research Findings ◽  
Social Environmental ◽  
The Impact

This paper raises research questions on how social business representatives assess the impact of their social businesses and what methods they use to evaluate or measure it. The findings of data analysis of the interviews with 20 social entrepreneurs in Lithuania indicate that social entrepreneurs just begin to measure impact and do not always distinguish it from outcomes and outputs. This can also be influenced by impact measurement methods/tools, which are publicly available for social entrepreneurs or provided by funding organizations. Social entrepreneurs acknowledge that they must create and evaluate this impact, but research findings indicate that they distinguish more reasons not to do that. Impact evaluation is more explicitly revealed when discussing internal (consumers, employees) rather than external stakeholders. Some social entrepreneurs understand the need to evaluate their activities in monetary terms, but they do not do it, which is explained by the early development stage of social businesses in Lithuania. Moreover, social entrepreneurs do not have experience in measuring impact from a multidimensional perspective, i.e., including the social, environmental, cultural, and economic dimensions, and it seems that the necessity of doing this has not come to their awareness yet. The article is concluded with recommendations for strengthening social entrepreneurs’ capabilities in impact evaluation.

scholarly journals RESPONSABILIDADE SOCIOAMBIENTAL: uma comparação entre instituições de ensino superior = SOCIO-ENVIRONMENTAL RESPONSIBILITY: a comparison between higher education institutions

2021 ◽  
Vol 20 (2) ◽  
pp. 63
Author(s):  
Mayara Régia Sousa de Melo
Keyword(s):  
Higher Education ◽  
Private Colleges ◽  
Higher Education Institutions ◽  
Educational Institutions ◽  
Environmental Responsibility ◽  
The Public ◽  
The Social ◽  
The Impact ◽  
External Community

A responsabilidade socioambiental é um conceito complementar e crescente em discussões, tanto no âmbito organizacional quanto educacional. A pesquisa é de caráter bibliográfico, cuja coleta de dados foi realizada por meio de revisão da literatura corrente sobre o tema estudado em periódicos como Google Acadêmico, Scielo e Capes, bem como em sites das próprias instituições de ensino objeto do estudo: Universidade Federal do Maranhão (UFMA), Universidade Estadual do Maranhão (UEMA), Faculdade Pitágoras, Centro Universitário do Maranhão (CEUMA), Faculdade ISL WYDEN, Universidade Dom Bosco (UNDB). O objetivo geral buscou identificar o impacto das ações de responsabilidade socioambiental para as comunidades circunvizinhas das respectivas instituições de ensino superior analisadas e os objetivos específicos visavam explorar ainda mais a problemática, por meio dos seguintes pontos: identificar as ações realizadas e fomentadas pelas instituições de ensino superior no âmbito da responsabilidade socioambiental; verificar a participação dos discentes nas ações realizadas e analisar os efeitos gerados nas comunidades beneficiadas. Foram identificadas ações sociais e projetos voltados para o tema de responsabilidade social e ambiental em todas as universidades comparadas, porém em algumas o grau de envolvimento dos discentes e da comunidade externa é mínimo, como no caso das universidades públicas analisadas, enquanto nas faculdades particulares o envolvimento da comunidade acadêmica e externa, em geral, é muito maior e contínuo. O impacto gerado nas comunidades é perceptível por meio das ações de responsabilidade social desenvolvidas pelas instituições, especialmente pela Universidade CEUMA, ISL Wyden e Faculdade Pitágoras, que englobam a participação ativa de seus discentes nas ações promovidas, maximizando o papel da aprendizagem prática e formação cívica.AbstractSocio-environmental responsibility is a complementary and growing concept indiscussions, both in the organizational and educational spheres. The research isbibliographic in nature, whose data collection was carried out by reviewing thecurrent literature on the topic studied in journals such as Google Scholar, Scielo and Capes, as well as on the websites of the educational institutions object of the study: Universidade Federal do Maranhão (UFMA), Universidade Estadual do Maranhão (UEMA), Faculdade Pitágoras, Centro Universitário do Maranhão (CEUMA), Faculdade ISL WYDEN, Universidade Dom Bosco (UNDB). The general objective sought to identify the impact of social and environmental responsibility actions for the surrounding communities of the respective higher education institutions analyzed and the specific objectives aimed to further explore the problem, through the following points: to identify the actions carried out and promoted by educational institutions superior in the scope of socio-environmental responsibility; verify the participation of students in the actions carried out and analyze the effects generated in the benefited communities. Social actions and projects focused on the theme of social and environmental responsibility were identified in all the universities compared, howeverin some the degree of involvement of students and the external community isminimal, as in the case of the public universities analyzed, while in private colleges the The involvement of the academic and external community, in general, is much greater and continuous. The impact generated in the communities is noticeable through the social responsibility actions developed by the institutions, especially by the CEUMA University, ISL Wyden and Faculdade Pitágoras, which include the active participation of their students in the actions promoted, maximizing the role of practical learning and civic training.

scholarly journals The Impact of the Economic Crisis on the Environmental Responsibility of the Companies

2021 ◽  
Vol 15 ◽  
pp. 27-31
Author(s):  
M.M. Miras ◽  
B. Escobar ◽  
A. Carrasco
Keyword(s):  
Social Responsibility ◽  
Financial Performance ◽  
Economic Crisis ◽  
Environmental Behavior ◽  
Environmentally Friendly ◽  
Environmental Responsibility ◽  
Corporate Financial Performance ◽  
The Social ◽  
The Impact

The severe economic crisis is affecting significantly to the environment in which companies have to continue with their business. Consequently, academicians and managers are worried about what is going to happen with the Social Responsibility and particularly with the Environmental Responsibility, due to the decrease in the financial performance of the companies. The aim of this paper is to study the effect of the crisis on the environmental behavior of the Spanish companies through an explicative study, deepening in the comparison between the years 2006 and 2010. As a result, Spanish companies continue carrying out behaving in an environmentally friendly way because their Environmental Scores are growing, despite the decline of the Financial Performance. Moreover, it is identified a change in the factors that affect to the environmental behavior due to the identification of less dependence on corporate financial performance.

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