Accounting disclosure and its relationship to environmental and social performance in support of sustainable development of sports clubs

2019 ◽  
Vol 03 (03) ◽  
pp. 226-272
Author(s):  
.Hassan Ahmed Atteia Alshafeay , Rehab Aly Amin Othman
Keyword(s):  
Sustainable Development ◽  
Social Performance ◽  
Accounting Disclosure ◽  
Sports Clubs

scholarly journals MODEL ANALYSIS OF INDICATORS OF SUSTAINABLE DEVELOPMENT OF WORLD COUNTRIES

2018 ◽  
pp. 71-78
Author(s):  
Olha Kovalchuk ◽  
Nataliia Strelbitska
Keyword(s):  
Sustainable Development ◽  
Social Performance ◽  
Developed Countries ◽  
Graph Classification ◽  
Industrialized Countries ◽  
Social Standards ◽  
Index Of Inequality ◽  
High Level ◽  
Medium Method

The article discusses the possibilities of use of classical instruments of analytical methods and data mining methods for global sustainability modelling. To divide countries into groups according to the indicators that are traditionally allocated for sustainability studying, it is carried out the cluster analysis by k-medium method, which resulted in 2 clusters. The first cluster includes economically developed industrialized countries. A high level of social performance and a low level of inequality of outcomes characterize them. At the same time, these countries have high rank of corruption and low Gini Index. There are low social standards, but significantly lower rank of corruption and footprint than in developed countries in the countries of the second cluster. However, the index of inequality of outcomes is three times higher than in the countries included in the first cluster. The tree graph classification of the countries of the world has been constructed on the basis of indicators of sustainable development. The computer models, which are presented in this paper, aim to solve the main problems of sustainable development. They can also be applicable in many other fields, including international relations, economics, and management systems.

scholarly journals The Effect of Product Diversification on Corporate Social Performance in the Non-Renewable Energy Industry: Exploring the moderating effects of host country development and the Sustainable Development Goals

2020 ◽  
Vol 4 (4) ◽  
pp. 69-95
Author(s):  
Renske Jongsma ◽  
Bart Jan (Bartjan) Pennink
Keyword(s):  
Sustainable Development ◽  
Renewable Energy ◽  
Sustainable Development Goals ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Product Diversification ◽  
The Sustainable Development ◽  
Development Goals ◽  
Corporate Social ◽  
The Relationship

Aim: Building upon stakeholder and institutional theory, this paper investigates the relationship between product diversification and corporate social performance (CSP), thereby attempting to make essential contributions to the current literature. Based on an extensive literature review, it was expected that related, unrelated and total product diversification are positively related to CSP. Moreover, it was hypothesized that the exposure to weak institutional host country environments negatively affects the relationship between diversification and CSP, and that the Sustainable Development Goals (SDGs) have a positive effect on the relationship. Design / Research methods: The sample selected for this research is the non-renewable energy industry, since the industry shows great divergence in terms of corporate social responsibility (CSR) performance. In addition, the industry is highly susceptible to regulatory changes, while the Sustainable Development Goals have an enormous focus on the reliability and sustainability of energy, making it a highly relevant industry to study. This study analyzed 40 a 40 non-renewable energy firms over a time frame of seven years, by using OLS regression. Conclusions / findings: The results reveal that unrelated diversification is positively related to CSP, while the other forms of diversification show insignificant results. Contrary to expectations, the Sustainable Development Goals negatively affect the relationship between product diversification and CSP, while the moderating effect of exposure to weak institutional environments is insignificant. Originality / value of the article: Research on the relationship between product diversification on corporate financial performance is well-established, but the way in which product diversification influences a firm’s behavior towards stakeholder demands and social concerns remains largely unexplored. Accordingly, the results of this study challenge existing theories while adding more context to the existing relationship, and in turn provide promising avenues for future research.

scholarly journals DEVELOPMENT OF SOCIAL ACCOUNTING: PROSPECTS AND CHALLENGES

2021 ◽  
pp. 198-206
Author(s):  
L.V. Hutsalenko ◽  
◽  
T.O. Mulyk ◽  
L.P. Myskiv ◽  
◽  
...  
Keyword(s):  
Sustainable Development ◽  
Social Responsibility ◽  
Social Performance ◽  
Maximum Flow ◽  
International Standards ◽  
Development Economic ◽  
Accounting System ◽  
Social Accounting ◽  
Business Entities ◽  
The Stability

The article considers the relationship between the concept of corporate social responsibility and the concept of sustainable development. The three most important components of enterprises under conditions of sustainable development, economic, social and environmental, have been identified. Emphasis is placed on the peculiarities of the formation of the maximum flow of total income in the economic approach. It is outlined that from the ecological point of view, sustainable development should ensure the integrity of biological and physical natural systems. The social component of the stability of the development of the economic entity is focused on people and is aimed at maintaining the stability of social and cultural systems, in particular, to reduce the number of destructive conflicts between people. It is generalized that an important aspect of this approach is the fair distribution of benefits. It is stated that social responsibility involves maintaining social records, preparing and publishing non-financial statements, which allows you to document the implementation of social tasks, which is indirectly or incompletely reflected in the accounting system. The types of social accounting (Social Responsibility Accounting (SRA), Aggregate Impact Accounting (SEA), Socio-Economic Accounting (SIA), Social Performance Accounting (SA)) are presented and their characteristics are given. The norms of international standards (AA1000, ISO 26000) regulating the international practice of social responsibility of business are given. The evolution of the formation of social responsibility reporting is outlined. The dynamics of the number of business entities of Ukraine that submit reports in accordance with the GRI is given. The peculiarities of the formation of the components of social accounting in economic entities are outlined. It is expedient for large enterprises to distinguish stages: planning (identification stage), accounting (determining the scope and setting up a social accounting system), reporting and auditing (collecting and providing information to an independent audit company). For medium and small enterprises it is advisable to distinguish the following steps: scope of activities (study of key elements of the enterprise), accounting (design and maintenance of social accounting system), reporting (reporting to interested users).

Sustainable development at corporate level

2011 ◽  
pp. 101-131
Author(s):  
Florina Bran ◽  
Ildiko Ioan ◽  
Carmen Valentina Radulescu ◽  
Monica Patricia Ardeleanu
Keyword(s):  
Sustainable Development ◽  
Conceptual Framework ◽  
International Organizations ◽  
Management Practices ◽  
Social Performance ◽  
Theoretical Explanation ◽  
Special Focus ◽  
Practical Implications ◽  
Corporate Level ◽  
Standard Development

Sustainable development was built as a conceptual framework for solutions that harmonize economy-environment relation. Although widely accepted, its practical implications are still subject of debate and controversies. Our paper targets this area and attempts a theoretical explanation and an overview on the progresses toward sustainability made at corporate level. Therefore we explore the theories of corporate environmental behavior and than describe the various approaches used by companies to improve their contribution to the overall goal of sustainability. A special focus is given to management practices implemented in order to improve companies' environmental and social performance and we report on the progresses in standard development by international organizations such as ISO and SAAS.

scholarly journals AN INVESTIGATION ON ROLE OF GREEN HUMAN RESOURCE MANAGEMENT PRACTICES ON SUSTAINABLE DEVELOPMENT OF ORGANIZATIONS

2021 ◽  
Vol 37 (04) ◽  
pp. 400-408
Author(s):  
Fahad Albejaidi
Keyword(s):  
Sustainable Development ◽  
Management Practices ◽  
Social Performance ◽  
Human Resource Management Practices ◽  
Convenience Sampling ◽  
Green Human Resource Management ◽  
Environment Sustainability ◽  
Criterion Variables ◽  
Day By Day

Sustainability is the main problem of organizations. Due to environmental uncertainty and human negligence lot of issues related with environment are increasing day by day. That is why implementing green policies and initiating green activities are crucial for organizations to attain competitive advantage and sustainability. The purpose of the existing study was to determine direct link between GHRM and sustainable development. For this drive, survey from 416 respondents was conducted. Those organizations that have awareness of environmental issues and have implemented and initiated green objectives were chosen for this study. The non-probability convenience sampling was used for selecting sample size. SPSS 25 was used. Exploratory factor analysis and reliability test were conducted the findings show the scales adopted are found valid and reliable. Further regression was run to test hypotheses; it shows that all predictor have impact upon criterion variables. Only green training has insignificant effect on environment sustainability while green RSL, GT and green rewards also does not have impact on social performance.

scholarly journals Business Model Adaptation in Spanish Sports Clubs According to the Perceived Context: Impact on the Social Cause Performance

2021 ◽  
Vol 13 (6) ◽  
pp. 3438
Author(s):  
Paloma Escamilla-Fajardo ◽  
Mario Alguacil ◽  
Fernando García-Pascual
Keyword(s):  
Business Model ◽  
Social Performance ◽  
Modern Society ◽  
Target Market ◽  
Sports Clubs ◽  
Sports Organizations ◽  
New Information ◽  
The Social ◽  
Social Cause ◽  
Practical Implications

The COVID-19 pandemic has generated an uncertain and changing context that has greatly affected the development and sustainability of all sports organizations. In this hostile context, adaptation of the business model (BMA) can be a strategic alternative for sports clubs. A change in value proposition, change in target market, and change in value delivery are some of the aspects considered in this study in relation to the social performance variable. It is well-known that sports clubs have a marked social function, therefore analyzing their social cause performance is of great importance in modern society. However, there are still few studies that have analyzed BMA in relation to this type of variable in sports clubs. Therefore, the objectives of this study were to find out what perceptions of the environment can influence the BMA, and to investigate what influence the BMA has on the social performance of this type of entity. To this end, 145 Spanish sports clubs were analyzed during a period of limitations and restrictions arising from COVID-19. The results show that there are differences in BMA according to the perceived impact of the crisis and the perception of risk. In addition, BMA predicts the social performance of sports clubs, and this study provides new information for academics and professionals. Practical implications and management proposals were developed based on the results, and conclusions drawn.

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