Sustainability and social responsibility [electronic resource] : regulation and reporting / Graham Gal, Orhan Akişik, William Wooldridge, editors.

This book addresses key issues related to the choice between governments regulating and enforcing society's sustainability and social responsibility objectives, and firms reporting on their sustainable and socially responsible activities so stakeholders can exert pressure on firms to achieve so...

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Bibliographic Details
Online Access: Full Text (via Springer)
Other Authors: Gal, Graham, Akişik, Orhan, Wooldridge, William
Format: Electronic eBook
Language:English
Published: Singapore : Springer Singapore, 2018.
Series:Accounting, finance, sustainability, governance & fraud.
Subjects:

MARC

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245 0 0 |a Sustainability and social responsibility  |h [electronic resource] :  |b regulation and reporting /  |c Graham Gal, Orhan Akişik, William Wooldridge, editors. 
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490 1 |a Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application 
505 0 |a Editors and Contributors; List of Figures; List of Tables; Introduction; Background of Corporate Social Responsibility (CSR); 1 CSR-In Pursuit of Sustainable Growth and Economic Development; Abstract; 1.1 Introduction; 1.2 Stakeholders and CSR-The Notion of Strategic Approach; 1.3 CSR-The Pragmatic Aspects; 1.4 Relationship to Engagement-A Paradigm Shift; 1.5 A Comparative Approach; 1.6 CSR in Practice-at Tata Steel; 1.7 Stakeholder's Handholding-the Notion of Constructive Engagement; 1.8 Sustainability Issues-Performance and Measurement. 1.9 Management of Business Ethics-the Ethical Governance 1.10 Inclusive Development-Community and Society; 1.11 Improving Vendor Value Chain; 1.12 Customers; 1.13 Generating Economic Value; 1.14 The Social Compassion; 1.15 Conclusion and Discussion-CSR, an Enduring Imperative; References; Websites; 2 Social Responsibility as a Factor of Convergence in Corporate Governance; Abstract; 2.1 Introduction; 2.2 Corporate Governance and Capital Markets; 2.3 The Link Between Stakeholder Relation Management and Shareholder Satisfaction; 2.4 Stakeholder Relation Management and External Reporting. 2.5 Sustainability and Social Responsibility as Operational Factor of Convergence2.6 Emerging Issues; References; 3 CSR, Corporate Governance, and the King Reports; Abstract; 3.1 Introduction; 3.2 King Report on Corporate Governance for South Africa 2002 (King II); 3.3 What Is the Focus of King II?; 3.3.1 Scope of Application; 3.3.2 Relevant Definitions; 3.3.3 CSR Content in King II; 3.3.3.1 Compliance and Enforcement; 3.3.3.2 Integrated Sustainability Reporting; 3.3.4 Limitations. 3.4 The King Report on Governance for South Africa and the King Code of Governance Principles (Collectively Referred to as King III)3.4.1 What Is the Focus of King III?; 3.4.2 Scope of Application; 3.4.3 Relevant Definitions; 3.4.4 "Comply or Else" Vs "Apply or Explain"; 3.4.5 CSR Content in King III; 3.4.5.1 Ethical Leadership and Corporate Citizenship; 3.4.5.2 Compliance with Laws, Rules, Codes, and Standards; 3.4.5.3 Stakeholder Management; 3.4.5.4 Integrated Reporting; 3.5 Conclusion; 3.6 Summation; References. 4 Problematising Sustainability Assurance Practice: Roles of Sustainability Assurance ProvidersAbstract; 4.1 Introduction; 4.2 Translation as Identity Construction; 4.3 Problematising Sustainability Assurance Practice; 4.3.1 Problematising Demand; 4.3.2 Information Credibility Enhancement; 4.3.3 Performance Efficiency Enhancement; 4.3.4 Value-Added for Integrated Reporting; 4.3.5 Flexibility in Sustainability Engagement; 4.4 Problematising Expertise; 4.4.1 Expertise in the Field; 4.4.2 Public Demonstration of Commitment to Sustainability; 4.5 Reflection on the Problematisation Strategies. 4.6 Summary and Conclusions. 
520 |a This book addresses key issues related to the choice between governments regulating and enforcing society's sustainability and social responsibility objectives, and firms reporting on their sustainable and socially responsible activities so stakeholders can exert pressure on firms to achieve society's goals. While these may be considered as the two endpoints of a continuum, it is clear that there are differing perspectives on the role of governments in sustainability and responsibility. At one end of this continuum are stakeholders who believe the only way to achieve a sustainable and socially conscious society is to establish and enforce regulations with the concomitant governmental organizations to oversee and enforce those regulations. At the other end are those who consider firms to be crucial organizations for achieving sustainability and socially responsible outcomes, and who feel it is the responsibility of stakeholders to determine the legitimacy of firms' actions. It is probably not the case that any economies exist at either end of this continuum, but it is clear that the availability of reliable information is critical for any stakeholder to review the performance of either the governments or the firms. This book presents a varied set of papers that explore the issues that must be considered, regardless of which position a stakeholder takes. 
588 0 |a Print version record. 
650 0 |a Sustainable development reporting.  |0 http://id.loc.gov/authorities/subjects/sh2004001408 
650 0 |a Environmental auditing.  |0 http://id.loc.gov/authorities/subjects/sh85044167 
650 0 |a Social responsibility of business.  |0 http://id.loc.gov/authorities/subjects/sh90005735 
650 7 |a Environmental auditing.  |2 fast 
650 7 |a Social responsibility of business.  |2 fast 
650 7 |a Sustainable development reporting.  |2 fast 
700 1 |a Gal, Graham.  |0 http://id.loc.gov/authorities/names/no2018018059  |1 http://isni.org/isni/0000000499003315 
700 1 |a Akişik, Orhan.  |0 http://id.loc.gov/authorities/names/no2018018450  |1 http://isni.org/isni/0000000499017960 
700 1 |a Wooldridge, William.  |0 http://id.loc.gov/authorities/names/no2018018631 
776 0 8 |i Print version:  |a Gal, Graham.  |t Sustainability and Social Responsibility: Regulation and Reporting.  |d Singapore : Springer Singapore, ©2017  |z 9789811045011 
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