Assurance of the Sustainability Reports from the Chemical Industry Practices and trends

2018 ◽  
Vol 69 (3) ◽  
pp. 636-641
Author(s):  
Ionela Corina Chersan ◽  
Gabriela Ignat ◽  
George Ungureanu ◽  
Ion Sandu ◽  
Carmen Luiza Costuleanu ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Chemical Industry ◽  
Sustainability Disclosure ◽  
Sustainability Reports ◽  
Integrated Or ◽  
Corporate Social

This study was carried out to identify the most recent practices in the audit of the sustainability reports of the companies from the chemical industry, whether they are integrated or not. For this purpose, we analyzed the annual/sustainability reports list available on the GRI website under the name GRI Sustainability Disclosure Database. As the results of the study, we argue that, due to environmental and social hazards associated with chemical industries, a duty to report on Corporate Social Responsibility (CSR) and to audit these reports according to specified standards would need to be introduced.

The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

2019 ◽  
pp. 653-678
Author(s):  
Maria da Conceição C. Tavares ◽  
Lúcia Lima Rodrigues
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Public Sector ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sustainability Disclosure ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Corporate Social

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.

The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

2016 ◽  
pp. 226-251
Author(s):  
Maria da Conceição C. Tavares ◽  
Lúcia Lima Rodrigues
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Public Sector ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sustainability Disclosure ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Corporate Social

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.

scholarly journals Institutionalising a Withering Sense in Corporate Social Responsibility

2020 ◽  
Vol 10 (1) ◽  
pp. 54
Author(s):  
Tan Seng Teck ◽  
Selvamalar Ayadurai ◽  
William Chua ◽  
Tan Peng Liang ◽  
Nanthakumar Karuppiah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Performance ◽  
Research Paper ◽  
Legal Obligations ◽  
Research Findings ◽  
Divine Origin ◽  
Sustainability Reports ◽  
Corporate Social

Studies and writings on corporate social responsibility turned a full cycle with much ink spilled on this topic. From the inception of a divine origin, corporate social responsibility has now become a flamboyant display of numbers and statistics which corporations proudly present them to fulfil their legal obligations. It is ironic that a divine understanding of corporate social responsibility has now transpired to be a complex calculus of statistical tabulations, too often exhibited in annual and sustainability reports. Organisations become grossly mesmerised with the grandiosity of exceeding the prerequisites of ecological, environmental, social and economic performance supported by undisputable, verifiable and measurable data. Corporate social responsibility has become senseless and meaningless. This is not a research paper nor does it entail the rudiments of any research findings. Conversely, this paper alerts and perhaps cautions corporate social responsibility practitioners on the perils of their overarching emphasis on positivism. Corporate social responsibility cannot be quantified merely in numbers but on the contrary, it should involve truthful, honest and transparent dialectic communication with the stakeholders. Many corporations deceived and some still facing the remnants of their mistakes. The Volkswagen ‘diesel dupe’ crisis and Johnson & Johnson’s baby talc powder scandals are reminders of the same. This paper is a solemn reminder that corporations must be ‘awakened’ so that ethics is grounded to its core and not merely in the cosmetic forms of presentable statistics.

The determinants of corporate social responsibility disclosure: evidence from Vietnam’s listed companies in chemical industry

2020 ◽  
Vol 20 (1) ◽  
Author(s):  
Nguyen Thuy Anh ◽  
Hue Ly Tran ◽  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Chemical Industry ◽  
Listed Companies ◽  
International Standards ◽  
Annual Reports ◽  
Reporting Framework ◽  
Chemical Companies ◽  
Csr Disclosure ◽  
Corporate Social

This paper aims to observe corporate social responsibility (CSR) disclosure and to identify the determinants of CSR disclosure (CSRD) of Vietnam’s listed companies in chemical industry from 2014 to 2017. A rating system was built by incorporating the comprehensive Global Reporting Initiatives (GRI) reporting framework to measure firm’s CSR disclosure. The financial data was collected from FiinPro and manually collected from annual reports. The findings show that CSRD in Vietnam’s chemical companies is still inadequate, and most of the firm disclosure is far below the international standards. In addition, it is found that firm size, profitability and female board members have a positive correlation with CSR disclosure. On the other hand, CEO gender has a significant relationship with CSR disclosure. The results strengthen the previous studies and give more detailed implications to managers in this industry.

scholarly journals Assurance of the leading UK food retailers' corporate social responsibility/sustainability reports

2014 ◽  
Vol 14 (1) ◽  
pp. 130-138 ◽  
Author(s):  
Peter Jones ◽  
David Hillier ◽  
Daphne Comfort
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Design Methodology ◽  
Assessment Process ◽  
Content Type ◽  
Csr Reporting ◽  
Food Retailers ◽  
Sustainability Reports ◽  
Assurance Process ◽  
Corporate Social

Purpose – The purpose of this paper is to offer an exploratory assessment of the employment of assurance in the Corporate Social Responsibility (CSR)/Sustainability reports published by the UK's top ten food retailers. Design/methodology/approach – The paper begins with an outline of the characteristics of assurance and the empirical information for the paper is drawn from the assurance material in the CSR/Sustainability reports posted on the internet by five of the selected retailers. Findings – The findings reveal considerable variation in the nature and the scope of the assurance processes undertaken, at best the accent is on limited assurance and some concerns are expressed about the independence of the assessment process. The paper concludes that these concerns can be seen to reduce the reliability and credibility of the assurance process. Originality/value – The paper provides an accessible review of how the UK's top ten food retailers are employing external assurance statements as part of their CSR reporting and as such it will interest academics, managers within the retail industry and those professionals and consultants who work with the industry.

scholarly journals Influence Of Corporate Social Responsibility On Hotel Demand

2014 ◽  
Vol 13 (7) ◽  
pp. 1625 ◽  
Author(s):  
Claudia Sevilla-Sevilla ◽  
Maria Dolores Reina-Paz ◽  
Ainhoa Rodriguez-Oromendia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Direct Effect ◽  
Hospitality Industry ◽  
Distribution Channel ◽  
Travel Agencies ◽  
Sustainability Reports ◽  
Corporate Social ◽  
Online Travel ◽  
Online Travel Agencies

The embrace of corporate social responsibility (CSR) by the Spanish hospitality industry is still in the early stages. Few hotel companies publish sustainability reports, although the number of tourism and distribution channel organizations (tour operators, online travel agencies, etc.) incorporating specific aspects of CSR is growing each year. In this paper, the authors analyze whether CSR has a direct effect on end-consumer demand in Spain, identifying those aspects that customers evaluate positively.

scholarly journals Effect of the Disclosure of Corporate Social Responsibility on Business Profitability. A Dimensional Analysis in the Spanish Stock Market

2019 ◽  
Vol 11 (23) ◽  
pp. 6732 ◽  
Author(s):  
Escamilla-Solano ◽  
Fernández-Portillo ◽  
Paule-Vianez ◽  
Plaza-Casado
Keyword(s):  
Corporate Social Responsibility ◽  
Stock Market ◽  
Social Responsibility ◽  
Interest Groups ◽  
Corporate Strategy ◽  
The Novel ◽  
Business Profitability ◽  
Sustainability Reports ◽  
Corporate Social ◽  
Spanish Stock Market

In recent decades, the novel fact of considering corporate social responsibility (CSR) as part of the corporate strategy of companies has resulted in interest groups demanding the disclosure of such information. Likewise, considering their importance of transparency and governance today, it is necessary to make an approximation on the study of the divulgation of CSR information on companies listed on the Spanish stock market. The aim of this work is to determine whether the disclosure of the measures taken by the companies on CSR influences business profitability. Applying PLS-SEM on the information extracted from the sustainability reports of 103 companies listed on the Spanish continuous market, it is found that the disclosure of CSR measures improves business profitability in its social and economic dimensions, with no effect being found between the disclosure CSR in its environmental dimension on business profitability.

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