تجزیه و تحلیل گزارشات مسئولیت اجتماعی شرکت
ترجمه نشده

تجزیه و تحلیل گزارشات مسئولیت اجتماعی شرکت

عنوان فارسی مقاله: ارزیابی مشخصات محیطی شرکت با تجزیه و تحلیل گزارشات مسئولیت اجتماعی شرکت
عنوان انگلیسی مقاله: Evaluating the corporate environmental profile by analyzing corporate social responsibility reports
مجله/کنفرانس: تحلیل اقتصاد و سیاست - Economic Analysis And Policy
رشته های تحصیلی مرتبط: مدیریت، حسابداری
گرایش های تحصیلی مرتبط: مدیریت عملکرد، مدیریت اجرایی، مدیریت مالی، حسابداری مالی، مدیریت منابع اطلاعاتی، سیستم های اطلاعاتی پیشرفته
کلمات کلیدی فارسی: مسئولیت اجتماعی شرکت، تکنیک های امتیاز دهی-الگوبرداری، گزارشات CSR، شاخص های محیطی، شیوه های گزارش دهی CSR
کلمات کلیدی انگلیسی: Corporate social responsibility، Benchmarking–scoring techniques، CSR reports، Environmental indicators، CSR reporting practices
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.eap.2020.02.009
دانشگاه: Business and Environmental Technology Economics Lab, Department of Environmental Engineering, Democritus University of Thrace, Vas Sofias 12, Xanthi, Greece
صفحات مقاله انگلیسی: 33
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2020
ایمپکت فاکتور: 1/873 در سال 2019
شاخص H_index: 21 در سال 2020
شاخص SJR: 0/892 در سال 2019
شناسه ISSN: 0313-5926
شاخص Quartile (چارک): Q1 در سال 2019
فرمت مقاله انگلیسی: PDF
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: E14758
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست مطالب (انگلیسی)

Abstract

1- Introduction

2- Theoretical background

3- Corporate Environmental Profile Methodology (CEPM)

4- Empirical analysis

5- Discussion

6- Conclusion

References

بخشی از مقاله (انگلیسی)

Abstract

The environmental dimension of corporate sustainability is a key factor in firms’ success and viability. This implies that firms put emphasis on resource conservation strategies in order to protect their financial position. In recent years, the environmental aspects of firms have been examined with respect to their corporate environmental profile. This paper proposes a new approach for assessing the corporate environmental profile in light of environmental management practices, the environmental performance and reporting practices. To do so, a flexible benchmarking–scoring methodology was developed. It is based on a set of well-defined indexes and environmental indicators proposed by the Global Reporting Initiative (GRI) in order to assess information published in Corporate Social Responsibility (CSR) reports. A sample of firms was used to test the proposed methodology so as to highlight its advantages and disadvantages.

Introduction

Environmental information is very useful for helping firms develop essential tools to improve communication with stakeholders as well as to face potential future risks and exploit possible new opportunities (Larrinaga-González et al., 2001; De Beer and Friend, 2006). Many theories (e.g. the stakeholder theory, the resource-based theory, the knowledge-based theory) and also accounting literature (the legitimacy theory and accountability theory) (Russo and Fouts, 1997; O’Donovan, 2002; Nikolaou, 2017) have been used to explain the efforts of businesses to improve their environmental profile through strategic management. Recently, many firms want to make progress on improving their environmental profile mainly as a response to the regulatory regime (i.e. the reactive approach) or as a strategy on a voluntary basis, in order to meet stakeholder needs (i.e. the proactive approach) (Alvarez, 2019). Moreover, literature provides evidence that benefits from improvements in a corporate environmental profile are different across sectors. Specifically, the mining and chemical industries gain “the social licence to operate” (Moffat and Zhang, 2014), while the food and beverage industry seeks a competitive advantage (Maloni and Brown, 2006). The credit sector mainly aims to eliminate potential transfer of financial risks to lending procedures due to firms’ environmental failures (Coulson and Monks, 1999).