By Martin Freedman, Bikki Jaggi
Volume five of Advances in Environmental Accounting & administration goals to reinforce the certainty of worldwide environmental concerns and inspiring administration to enhance their firm's environmental functionality and disclosures. This quantity contains subject matters comparable to sustainability, environmental liabilities and international warming and accounting.
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Extra resources for Accounting for the Environment. More Talk and Little Progress
European Commission. (2001). Green paper – Promoting a European framework for corporate social responsibility. COM (2001) 366. European Commission, Bruxelles. , & Izzo, M. F. (2007). Corporate social responsibility and stock prices: An analysis on Italian listed companies (pp. 1–20). abstract_id=1032851. Accessed on August 13, 2012. Fortune. (1994). America’s most admired corporations. Fortune, February, p. 58. Godfrey, P. C. (2005). The relationship between corporate philanthropy and shareholder wealth: A risk management perspective.
For SOEs in China, undertaking social responsibility appears to be negatively related to their financial performance. This result is contrary to most of the research results of Western economies, and it is opposite to what is predicted in Hypothesis 1. Additional findings from Table 4 indicate that none of the control variables have a significant relationship with CFP. Regression Analysis – Hypotheses 2 through 5 Eq. (4) separates corporate social responsibilities into four key factors: responsibility management, market responsibility, social responsibility, and environmental responsibility.
The impression of China by other countries is one of serious environmental pollution, sweatshops, and substandard products. Ironically, one of the main drivers for Chinese corporate social responsibility (CSR) development is the widespread image of corporate irresponsibility in China. More recently, the Chinese government has played a significant role in guiding CSR performance. The government has established a requirement for companies to provide social responsibility in the course of their business (as established in Article 5 of the 2006 Chinese Company Law).
Accounting for the Environment. More Talk and Little Progress by Martin Freedman, Bikki Jaggi