scholarly journals Annual Reports to Shareholders: Historical Collections in Libraries

2010 ◽  
Vol 71 (6) ◽  
pp. 525-531 ◽  
Author(s):  
Judith M. Nixon
Keyword(s):  
North America ◽  
Industrial Development ◽  
Annual Report ◽  
Academic Research ◽  
Annual Reports ◽  
Financial Status ◽  
Research Libraries ◽  
Historical Collections ◽  
The Social ◽  
Late Twentieth

The purpose of this article is to describe the scope and depth of the historic corporate annual report collections in twelve academic/research libraries in North America. For many decades, a few major academic business libraries have been collecting and preserving corporate Annual Reports (ARS), the reports sent to shareholders documenting the financial status and future plans of the company. Today these historic collections provide more than a record of the companies’ finances; they provide a glimpse into the social and cultural thoughts from the past and the corporate stories of individual companies. Digitization of these reports has only just begun; so, except for fewer than 900 companies (most of which have been on the Fortune 500 list), the companies included in these historic annual report collections are not available electronically. The combined collection of the twelve libraries includes reports from nearly 38,000 different companies. Stanford, Harvard, and Western Ontario have the largest collections. Harvard and Columbia have collections with significant historic depth, while Purdue has a collection with important late–twentieth-century holdings. The overlap of the collections is much smaller than was anticipated. The two largest collections, Stanford with over 18,000 companies and Harvard with over 11,000 companies, have only 3,668 companies in common. The overlap of companies between the largest five collections is only thirty-three companies. This research identifies these collections as unique and therefore valuable to the study of specific company histories and the industrial development in North America. Librarians need to preserve these collections and work toward digitizing them.

scholarly journals Socio-Economic Disclosure in Islamic Banking Case Study in Indonesia

2015 ◽  
Vol 1 (3) ◽  
pp. 185
Author(s):  
Atina Shofawati
Keyword(s):  
Community Involvement ◽  
Annual Report ◽  
Social Economic ◽  
Corporate Social Performance ◽  
Social Performance ◽  
Annual Reports ◽  
Islamic Banking ◽  
The Social ◽  
Corporate Social ◽  
Economic Responsibility

Islamic Banking must give benefit for their stakeholders. Benefit reflects the performance of Islamic Banking which can be seen through their annual reports. One of important information which reflects the performance of Islamic Banking is socio-economicdisclosure. This report gives information about the performance of Islamic Banking which covers social and economic aspects which show the social economic responsibility of Islamic Banking. Socio-economic disclosure indicators have been taken from Corporate Social Performance which are the indicators consist of four parts, namely community involvement; human resources; natural resources and contribution to the environment; contribution to the product or service. This paper uses qualitative method. This research identifies the socioeconomic disclosure from annual report of Islamic Banking in Indonesia, majoring Bank Syariah Mandiri and Bank Muamalat Indonesia. The result of this paper shows that Bank Syariah Mandiri and Bank Muamalat Indonesia conduct social economic responsibility through socio-economic disclosure from annual report of both of the Islamic Banks in 2009.

Understanding systemic change in the context of the social and environmental disclosures of a conservation organisation in a developing country

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Grant Samkin ◽  
Christa Wingard
Keyword(s):  
Political Ecology ◽  
Developing Country ◽  
Annual Report ◽  
Systemic Change ◽  
Environmental Accounting ◽  
Annual Reports ◽  
Content Type ◽  
South African Society ◽  
The Social ◽  
Environmental Disclosures

PurposeThis uses a framework of systemic change to understand the contextual factors including stakeholder, social, political, cultural and economic, which contribute to the social and environmental narratives of a conservation organisation that has and continues to undergo transformation.Design/methodology/approachThe social and environmental disclosure annual report narratives for a 27-year period were coded to a framework of systemic change.FindingsThe end of apartheid in 1994 meant that South African society required transformation. This transformation impacts and drives the social and environmental accounting disclosures made by SANParks. The social and environmental disclosures coded against a framework of systemic change, fluctuated over the period of the study as the format of the annual reports changed. The systems view was the most frequently disclosed category. The political ecology subcategory which details the power relationships showed the most disclosures. However, 25 years after the end of apartheid, the transformation process remains incomplete. Although the evidence in the paper does not support Joseph and Reigelut (2010) contention that the framework of systemic change is an iterative process, it nevertheless provides a useful vehicle for analysing the rich annual report narratives of an organisation that has undergone and continues to undergo transformation.Originality/valueThis paper makes two primary contributions. First, to the limited developing country social and environmental accounting literature. Second, the development, refinement and application of a framework of systemic change to social and environmental disclosures.

scholarly journals Hic sunt dracones: Here be dragons! Difficulties in mapping the demand for social work placements in New Zealand

2015 ◽  
Vol 13 (1) ◽  
pp. 24-43
Author(s):  
Kathryn Hay ◽  
Neil Ballantyne ◽  
Karin Brown
Keyword(s):  
Social Work ◽  
New Zealand ◽  
Social Workers ◽  
Annual Report ◽  
Secondary Analysis ◽  
Annual Reports ◽  
Tertiary Institutions ◽  
Field Placements ◽  
The Social ◽  
Report Data

Anecdotal evidence suggests that the growth in demand for social work field placements in New Zealand is outstripping supply and impacting on placement quality. However, to date, no systematic study of placement demand or supply in New Zealand has been published. Our study sought to identify the number of students placed during 2012, their placement setting (government or non-government), whether they were supervised by a Registered Social Worker (RSW), and whether they had on-site supervision. It combined secondary analysis of the annual reports of recognised programmes to the Social Workers Registration Board with a survey of seven tertiary institutions. We found that students placed in government settings were three times more likely to experience on-site supervision by an RSW, but that the majority of placements were in non-government settings. The study also uncovered significant problems with the integrity of the annual report data collected and recommendations for improvements are outlined in this article.

scholarly journals Annual reporting by social enterprise organizations: “legitimacy surplus” or reporting deficit?

2020 ◽  
Vol 33 (8) ◽  
pp. 1997-2025
Author(s):  
Ciaran Connolly ◽  
Martin Kelly
Keyword(s):  
Social Enterprise ◽  
Annual Report ◽  
Annual Reports ◽  
Content Type ◽  
Organizational Contexts ◽  
Social Mission ◽  
The United Kingdom ◽  
Legal Obligations ◽  
The Social ◽  
Annual Reporting

PurposeDrawing on an accountability framework developed for social enterprise organizations (SEOs), this paper examines the annual report disclosure practices of SEOs in the United Kingdom in order to investigate the types of accountability disclosed by SEOs.Design/methodology/approachAfter developing a SEO database, and utilizing a bespoke document coding checklist, the annual reports of 129 SEOs were examined.FindingsThe results indicate that while SEOs would be expected to account in line with normative stakeholder theory, many do not provide constructive and voluntary accountability information to their stakeholders, at least through the annual report, and that their focus is on satisfying legal obligations.Originality/valueIn response to calls for research to better understand accountability in new organizational contexts, this paper makes two contributions: firstly, by extending prior accountability research in the NFP sector to consider organizational hybrids, it raises questions about organizational accountability and how it is discharged in situations where an organization operates as a business and yet is accountable for its social mission; secondly, assuming these organizations are driven by their business and social logics, the findings suggest that SEO accountability disclosure practices are inconsistent with the social objectives on which they are based.

The Annual Reports of the Prison Commissioners for Scotland and Religion, 1903–1931

2019 ◽  
Vol 48 (1) ◽  
pp. 83-101
Author(s):  
Cameron McKay
Keyword(s):  
Annual Report ◽  
Annual Reports ◽  
Individual Choice ◽  
Drinking Habits ◽  
Parental Neglect ◽  
Late Nineteenth ◽  
Causes Of Crime ◽  
Criminological Theories ◽  
The Relationship ◽  
Insight Into

During the late nineteenth and early twentieth century penologists began to explore the possibility that environment and upbringing, as opposed to individual choice, were the causes criminality. The Prison Commissioners for Scotland, the devolved body who administered prisons north of the border, were not immune to this wider trend. Smith has argued that from the 1890s onwards the Commissioners began to accept that criminality was caused by social problems, namely alcoholism, but also parental neglect, poor education and poverty. In their efforts to test these new criminological theories, the Commissioners began to make more careful enquiries into the backgrounds of their charges. From 1896 to 1931 the Commissioners interviewed a sample of prisoners each year and included the findings in their annual report. Although the main focus of these interviews was on the upbringing and drinking habits of prisoners; by the 1900s the Commissioners seem to have added irreligion to the growing list of etiological causes of crime, and from 1903 onwards prisoners were asked to give details on their religious habits. Although it is debateable how much the Prison Commissioners revealed about the relationship between religion and crime, they did however provide a useful insight into the religiosity of the average prisoner.

EXPLORING THE CONTENTS OF THE BALTIMORE AND OHIO RAILROAD ANNUAL REPORTS: 1827–1856

2000 ◽  
Vol 27 (1) ◽  
pp. 1-42 ◽  
Author(s):  
Gary John Previts ◽  
William D. Samson
Keyword(s):  
Annual Report ◽  
Annual Reports ◽  
Corporate Disclosure ◽  
University Of Alabama ◽  
Complete Collection ◽  
Archival Collection ◽  
Annual Reporting ◽  
The University ◽  
Disclosure Practice ◽  
Corporate Practice

In 1995, a nearly complete collection of the annual reports of the earliest interstate and common carrier railroad in the U. S., the Baltimore and Ohio (B&O), was rediscovered in the archival collection at the Bruno Library of the University of Alabama. Dating from the company's inception in 1827 to its acquisition by the Chessie System in 1962, the reports present a unique opportunity for the exploration, study, and analysis of early U.S. corporate disclosure practice. This paper represents a study of the annual report information made publicly available by one of America's first railroads, and one of the first modern U.S. corporations. In this paper, early annual reports of the B&O which detail its formation, construction, and operation are catalogued as to content and evaluated. Mandated in the corporate charter, the annual “statement of affairs” presented by the management and directors to stockholders is studied as a process and as a product that instigated the institutional corporate practice recognized today as “annual reporting.” Using a single company methodology for assessment of reporting follows a pattern developed by Claire [1945] in his analysis of U.S. Steel and utilized by other researchers. This study demonstrates the use of archival information to improve understanding about the origins and contents of early annual reports and, therein, related disclosure forms.

Responding to “Discrediting” Events: Annual Report Disclosure Responses to Environmental Fines

2002 ◽  
Vol 2 (1) ◽  
pp. 22-40 ◽  
Author(s):  
Hussein Warsame ◽  
Cynthia V. Simmons ◽  
Dean Neu
Keyword(s):  
Impression Management ◽  
Annual Report ◽  
Annual Reports ◽  
Matched Pair ◽  
Disclosure Quality ◽  
Publicly Traded ◽  
Environmental Disclosure ◽  
Environmental Disclosures ◽  
Disclosure Responses

In this study we consider how a discrediting event such as an environmental fine influences the quality of environmental disclosures in subsequent annual reports. Starting from prior work in the areas of impression management along with environmental and social responsibility disclosures, we propose that environmental disclosures provide organizations with a method of “managing” such discrediting events. Using a matched-pair sample of publicly traded Canadian companies that have been subject to environmental fines and those that have not; we analyze changes in pre-fine and post-fine environmental disclosure quality. After controlling for firm-specific characteristics, the provided results are consistent with this explanation.

The Problem

2017 ◽  
Author(s):  
Mats Alvesson ◽  
Yiannis Gabriel ◽  
Roland Paulsen
Keyword(s):  
Social Sciences ◽  
Academic Research ◽  
Social Scientists ◽  
Research Papers ◽  
Prestigious Journal ◽  
The Past ◽  
The Social ◽  
Academic Researchers ◽  
History Of ◽  
Wide Gap

This chapter introduces ‘the problem’ of meaningless research in the social sciences. Over the past twenty years there has been an enormous growth in research publications, but never before in the history of humanity have so many social scientists written so much to so little effect. Academic research in the social sciences is often inward looking, addressed to small tribes of fellow researchers, and its purpose in what is increasingly a game is that of getting published in a prestigious journal. A wide gap has emerged between the esoteric concerns of social science researchers and the pressing issues facing today’s societies. The chapter critiques the inaccessibility of the language used by academic researchers, and the formulaic qualities of most research papers, fostered by the demands of the publishing game. It calls for a radical move from research for the sake of publishing to research that has something meaningful to say.

Introduction

2017 ◽  
Author(s):  
Aled Davies
Keyword(s):  
Industrial Development ◽  
The Political ◽  
Social Democratic ◽  
Financial Centre ◽  
Conservative Government ◽  
The Social ◽  
Post War ◽  
City Of London ◽  
The Relationship ◽  
The City

This book is a study of the political economy of Britain’s chief financial centre, the City of London, in the two decades prior to the election of Margaret Thatcher’s first Conservative government in 1979. The primary purpose of the book is to evaluate the relationship between the financial sector based in the City, and the economic strategy of social democracy in post-war Britain. In particular, it focuses on how the financial system related to the social democratic pursuit of national industrial development and modernization, and on how the norms of social democratic economic policy were challenged by a variety of fundamental changes to the City that took place during the period....

The Social Identity of Hosts and Patrons

2018 ◽  
Author(s):  
Christel Lane
Keyword(s):  
World War Ii ◽  
Organizational Identity ◽  
World War ◽  
Social Segregation ◽  
Social Mixing ◽  
The Social ◽  
Late Twentieth ◽  
Nineteenth And Twentieth Centuries ◽  
Post War ◽  
Late Twentieth Century

This chapter analyses inns, taverns, and public houses in their social context, exploring their organizational identity and the social positions of their owners/tenants. It examines how patrons express their class, gender, and national identity by participation in different kinds of sociality. Seventeenth- and eighteenth-century hostelries afforded more opportunities for cross-class sociability than in later centuries. Social mixing was facilitated because the venues fulfilled multiple economic, social, and political functions, thereby providing room for social interaction apart from communal drinking and eating. Yet, even in these earlier centuries, each type of hostelry already had a distinctive class character, shaping its organizational identity. Division along lines of class hardened, and social segregation increased in the nineteenth and twentieth centuries, up to World War II. In the post-War era, increased democratization of society at large became reflected in easier social mixing in pubs. Despite this democratization, during the late twentieth century the dominant image of pubs as a working-class institution persisted.

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