... 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...

... Ethical need Discount rate Accounting Sustainable development Social responsibility Non‐Use Value can be divided into Option Values (OV), which include an individual's willingness to pay to safeguard an asset for the option of using it at a future date (like an insurance value), Bequest Values...

...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. Brands Brand awareness Marketing strategy Social responsibility Going ForwardWe see ourBrand equityAs embracingA green futureThat offers a fundamentalValue addTo the organisation'sEmergent strategic...

... (Tinker and Ghicas, 1993). Occupational pension schemes are therefore politically and economically sensitive. Internet Pensions Pension funds Accounting information Social responsibility Education The state retirement pension was conceived as a subsistence benefit, running alongside...

...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...

..., real people. Social planning Accounting Public interest Social responsibility Social justice Displacements can be negative; and become the basis of prejudice and acts of discrimination. Projection, as a psychological defense mechanism is displacing the negative feelings toward a group...

... 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 companies (MNCs) in particular report...

... an understanding of how society perceives the company. This introduces a “muddying” factor into the above hypotheses. © MCB UP Limited 2003 Perception Social responsibility Disclosure Tobacco Brewing Retailers The terms of the contract between industry and society are changing (Henry Ford...

...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...

... the latter. © MCB UP Limited 2000 Company reports Disclosure Environmental management Social responsibility There appears to be a growing recognition within the business community of the importance key stakeholders attach to socially, environmentally and ethically responsible behaviour...

... of AIS agency in social and technological change. © MCB UP Limited 1998 Accounting information systems Accountancy Downsizing Ethnography Marxian economics Social responsibility By early 1997, the US economic boom had earned the distinction of becoming the longest phase...

... 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...

...”, and “social responsibility of business”. You can purchase ethics case books and even video dramatizations of ethics dilemmas from organizations such as The National Association of Accountants (the professional association of management accountants), the American Accounting Association (the association...

.... in and about accounting) are produced in this way. Academic staff Accountability Accounting Policy Social responsibility A vast body of literature exploring the meaning, existence and conduct of intellectuals has developed (see, e.g. Adorno, 1978 ; Bauman, 1987 ; Carey, 1992 ; Chomsky, 1989...

... 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. © MCB UP Limited 1994 Australia Pressure groups Social accounting Social responsibility In the literature on social accounting many user groups of Corporate Social Disclosure (CSD) have been...

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