... actions and their formal social responsibility reporting. Social implications Organisations have continued scientific management office cost reduction strategies under the guise of innovative office designs. This historic trend will be tested by a pandemic, which calls for control of its spread...

... Biodiversity reporting Environmental reporting Denmark Ethical need Discount rate Accounting Sustainable development Social responsibility It has recently been claimed that species are becoming extinct at an alarming rate (Lawton and May, 1995) [1] and the loss of genetic and eco‐systemic...

...Giacomo Boesso; Kamalesh Kumar; Giovanna Michelon Purpose The purpose of this study is to investigate whether the descriptive, instrumental, and strategic approaches to corporate social responsibility (CSR) are related to corporate performance (CP) and to determine the nature of this relationship...

...Roman Lanis; Grant Richardson Purpose The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of non‐tax aggressive corporations in Australia. Design/methodology/approach...

... the potential for insincerity in corporates climbing onto the social and environmental bandwagon. Lee Parker can be contacted at: lee.parker@unisa.edu.au © Emerald Group Publishing Limited 2010 Brands Brand awareness Marketing strategy Social responsibility Going ForwardWe see...

... Social responsibility Education Our central thesis is that the crisis in occupational pensions will affect increasing numbers of people in future. We show that this crisis has been, in part at least, fuelled by government policy and is characterised by systemic difficulties relating to gender...

...Vanessa Magness Purpose The objective of this paper is to test Ullmann's hypothesis that strategy posture, modified by financial performance, must be considered in light of stakeholder power in order to understand a company's social responsibility disclosure policy. Design/methodology/approach...

... and belittling another (person, group, culture, race, etc.). Authoritarian personalities emerge as a reaction to low tolerance for uncertainty, submitting to authority for valuation. Social planning Accounting Public interest Social responsibility Social justice Accounting is a fascinating...

... Limited 2004 Management accountability Financial reporting Ethical investment Social responsibility Ethical reporting by companies has become increasingly prevalent since the mid‐1980s and there is a comprehensive body of academic literature charting the extent to which multinational...

...Brendan O’Dwyer Furnishes a narrative reflecting an in‐depth examination of managerial conceptions of corporate social responsibility (CSR) in the Irish context. The narrative locates itself within the debate surrounding the extent to which corporate management may capture social accountants...

... and it is suggested, challenge the usefulness of future “annual‐report only” studies. © MCB UP Limited 2003 Perception Social responsibility Disclosure Tobacco Brewing Retailers The terms of the contract between industry and society are changing (Henry Ford II (1969), cited in Donaldson (1982...

... have applied these definitions and instruments. They then explain and illustrate a method which can be used to assess the reliability with which individual disclosures have been coded. © MCB UP Limited 2000 Company reports Disclosure Environmental management Social responsibility...

... environment, which while it may facilitate integrated and flexible operations, may also enable a disciplinary matrix of knowledge and power” (Orlikowski, 1991, p. 9). © MCB UP Limited 1998 Accounting information systems Accountancy Downsizing Ethnography Marxian economics Social...

... to the need in practice for something better than the status quo. Seeks to justify an interventionist stance in terms consistent with critical theory. © MCB UP Limited 1997 Accounting standards Environment Interventions Regulations Social responsibility This paper aims to make a timely...

... house on a solid foundation of integrity, on a solid foundation of ethics”. © MCB UP Limited 1995 Companies Corporate image Ethics Social responsibility USA Somebody, presumably Groucho Marx, once offered the following advice:“The secret of success is honesty and fair dealing...

... of whom are potential allies in furthering a process in which accounting and its institutions are problematized and accounting professionals are rendered more accountable. © MCB UP Limited 1995 Academic staff Accountability Accounting Policy Social responsibility Increasingly...

... should be given to a socio‐economic consideration of the relationship between corporate social reporting and managers′ selection of accounting practices. Criticizes a purely economic approach to understanding and analysing motives managers may have in choosing accounting policy. Social responsibility...

..., then, if it is not proprietary,that is a strong justification for the company to supply it. To ensure that the information is reliable may require regulating and auditing the disclosure. © MCB UP Limited 1994 Disclosure Investment Shareholders Social responsibility The demand for information about...

... and would be prepared by, certified by, and/or held by a body external to the company. Australia Pressure groups Social accounting Social responsibility In the literature on social accounting many user groups of Corporate Social Disclosure (CSD) have been identified. They include,shareholders...

... that they disclose some social information in the voluntary reports. © MCB UP Limited 1991 Company reports Disclosure Japan Social responsibility ...