The Disclosure and Assurance of Corporate Social Responsibility: A Growing MarketIsabel-María García-Sánchez, Jennifer Martínez-Ferrero Cambridge Scholars Publishing, 2019 M01 8 - 252 páginas The essays collected here specifically examine the new trends of sustainability performance and reporting. They provide theoretical argumentation and evidence about sustainability performance, and determinants of its voluntary disclosure and external assurance. The book will interest companies, managers, shareholders, stakeholders and public bodies directly related to sustainability performance, the voluntary disclosure of sustainability information, and the adoption of an external assurance process. |
Contenido
| 1 | |
Chapter Two | 37 |
Chapter Three | 65 |
Chapter Four | 89 |
Chapter Five | 113 |
Chapter Six | 135 |
Chapter Seven | 175 |
Chapter Eight | 197 |
Chapter Nine | 219 |
Términos y frases comunes
according Accounting activity America analysis approach Argentina aspects assurance Auditing authors belong capital chapter Chile commitment communication companies comparatively considered consumer context Corporate Social Responsibility countries credibility CSR disclosure CSR information CSR reporting descriptive determinants dimension disclose disclosure economic effect empirical environment environmental et al Ethics evidence external factors family firms Figure findings Global Compact governance greater GRI guidelines human rights impact important increasing indicators industry influence institutional Integrated Reporting interest issues Italy Journal KPMG listed literature majority Management materials measures observations obtained organizations percent performance period Peru policies positive practices presented Production published regard relationship relevance represents Review sample sector shareholders shows significant social and environmental social performance Society specific stakeholders standard strategies sustainability reports Table takes theory United variable voluntary