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  1. Björn Fasterling (2012). Development of Norms Through Compliance Disclosure. Journal of Business Ethics 106 (1):73-87.
    This article introduces compliance disclosure regimes to business ethics research. Compliance disclosure is a relatively recent regulatory technique whereby companies are obliged to disclose the extent to which they comply with codes, ‘best practice standards’ or other extra-legal texts containing norms or prospective norms. Such ‘compliance disclosure’ obligations are often presented as flexible regulatory alternatives to substantive, command-and-control regulation. However, based on a report on experiences of existing compliance disclosure obligations, this article will identify major weaknesses that prevent them from (...)
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  2. Lori Holder-Webb, Jeffrey Cohen, Leda Nath & David Wood (2008). A Survey of Governance Disclosures Among U.S. Firms. Journal of Business Ethics 83 (3):543 - 563.
    Recent years have featured a spate of regulatory action pertaining to the development and/or disclosure of corporate governance structures in response to financial scandals resulting in part from governance failures. During the same period, corporate governance activists and institutional investors increasingly have called for increased voluntary governance disclosure. Despite this attention, there have been relatively few comprehensive studies of governance disclosure practices and response to the regulation. In this study, we examine a sample of 50 U.S. firms and their public (...)
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  3. Giacomo Manetti & Simone Toccafondi (2012). The Role of Stakeholders in Sustainability Reporting Assurance. Journal of Business Ethics 107 (3):363-377.
    The main purpose of this exploratory analysis is to understand whether, based on evidence gathered from international best practices selected among corporations which adopt the Global Reporting Initiative guidelines in sustainability reporting (SR), stakeholders are significantly consulted and involved—as international literature would indicate—by assurance providers, during assurance processes of SR. We aim at verifying if this practice—known as stakeholder assurance—is in fact widespread in SR assurance by carrying out empirical research, through content analysis, into a sample of 161 assurance statements (...)
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  4. David Nitkin & Leonard J. Brooks (1998). Sustainability Auditing and Reporting: The Canadian Experience. [REVIEW] Journal of Business Ethics 17 (13):1499-1507.
    This paper reviews the experience of 174 of Canada's largest 1500 public and private sector corporations which have begun to incorporate sustainable development management and reporting as part of their operations. Answers are provided to three main questions: Why have they implemented this initiative? What progress has been made in terms of sustainability audit practice – frequency, focus, organization of the audit team –, internal communication, and external reporting? And where has, and will the leadership for the sustainability audit movement (...)
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  5. Hai Yap Teoh & Godwin Y. Shiu (1990). Attitudes Towards Corporate Social Responsibility and Perceived Importance of Social Responsibility Information Characteristics in a Decision Context. Journal of Business Ethics 9 (1):71 - 77.
    This study addressed the questions of perceived importance of social responsibility information (SRI) characteristics in a decision context, as well as the attitudes of institutional investors toward social responsibility involvement. The results showed that SRI presently disclosed in company annual reports did not have any significant impact on institutional investors' decisions. However, if SRI were presented in quantified, financial form, and were focused on product improvement and fair business practices, such information would be perceived as more important for investment decisions. (...)
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