گزارشگری مسئولیت اجتماعی شرکتی
ترجمه نشده

گزارشگری مسئولیت اجتماعی شرکتی

عنوان فارسی مقاله: گزارشگری مسئولیت اجتماعی شرکتی (CSR) شرکتها در مقیاس جهانی
عنوان انگلیسی مقاله: CSR reporting of companies on a global scale
مجله/کنفرانس: پروسیدیای مالی و اقتصاد – Procedia Economics and Finance
رشته های تحصیلی مرتبط: مدیریت، اقتصاد
گرایش های تحصیلی مرتبط: مدیریت کسب و کار، اقتصاد مالی
کلمات کلیدی فارسی: مسئولیت اجتماعی شرکتی، گزارشگری مسئولیت اجتماعی شرکتی، گزارش مسئولیت اجتماعی شرکتی، شرکت مسئولیت اجتماعی، سهامداران
کلمات کلیدی انگلیسی: Corporate Social Responsibility ; CSR reporting ; CSR report ; socially responsible company ; stakeholders
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
شناسه دیجیتال (DOI): https://doi.org/10.1016/S2212-5671(16)30276-3
دانشگاه: University of Zilina, Faculty of Operation and Economics of Transport and Communications, Department of Communications, Univerzitna 8215/1, Zilina 010 26, Slovakia
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2016
شناسه ISSN: 2212-5671
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 8
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
آیا این مقاله مدل مفهومی دارد: ندارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: ندارد
کد محصول: E13754
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست انگلیسی مطالب

Abstract


1-Introduction


2-Theoretical background


3-Methodology


4-Results


5-Conclusion and recommendations


Acknowledgements


References

نمونه متن انگلیسی مقاله

Abstract


Nowadays, companies are facing increased demands for information about their CSR performance. Therefore, CSR reporting is becoming an important CSR activity. The principal purpose of this paper is the identification of appropriate content of CSR report following the analysis and subsequent comparison of available CSR reports. The main finding is that in Americas, Europe and Asia Pacific, the percentage of companies with CSR reports is almost equal. Also, there is no unified template for CSR reports. As a result, an appropriate content of CSR report is to be described. Recommendations are directed towards socially responsible companies.


Introduction


Importance of Corporate Social Responsibility (CSR) is still rising. This is evidenced by the fact that the aim of modern company is not only to be innovative (Jankal, 2014) but even responsible for its actions and excellent in every activity (Jankalova, 2012; Jankalova, 2014; Jankalova, 2015). Number of socially responsible companies is rising, too. However, in the past, it was enough when company declared acceptance of the CSR concept. Nowadays, companies are facing increased demands for information about their CSR performance. All groups of stakeholders are evaluating companies using not only financial indicators but also non-financial criteria. CSR performance data is thus becoming an increasingly important feature of companies’ annual reports. Some companies even publish separate CSR reports. CSR reporting thus is becoming an important activity of socially responsible companies. The principal purpose of this paper is the identification of appropriate content of CSR report following the analysis and subsequent comparison of available CSR reports. The paper is divided into five parts: introduction, theoretical background, methodology, results, conclusion and recommendations. Introduction represents input to the problem. Theoretical background defines CSR reporting, areas of its data and its benefits. Methodology describes methods used in this paper. This is followed by the results part that consists of secondary analysis of data published in the 2013 survey of CSR reporting. Analyzed survey was conducted by KPMG – a global network of professional firms providing Audit, Tax and Advisory services.

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