Corporate Social Responsibility Reporting: A Comparative Analysis of Tourism and Finance Sectors of G8 Countries
Küçük Resim Yok
Tarih
2016
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Elsevier Science Bv
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Globalization, ease of information dissemination by means of various media, increasing social consciousness levels of consumers might be specified as the main drivers for corporate social responsibility activities and reporting efforts made by the corporations in order to inform their stakeholders. Corporate social responsibility activities are considered as volunteer efforts made by corporations whereby they satisfy their customers and other stakeholders socially and increase their firm value regarding to their community and social environment as a whole. Meeting the stakeholder expectations and maintaining firm sustainability are two major expected outcomes of social responsibility activities and reporting these efforts within the scope of non-financial indicators. Within the scope of this study tourism and finance industries of G8 countries which are considered as leaders about emerging issues and policy developers are going to be evaluated with respect to corporate social responsibility reporting levels. Recent standards set out by international authorities such as Global Reporting Initiative (GRI) are used as evaluation criteria in order to reveal the utmost efforts made by corporations included in tourism and finance industries. (C) 2016 The Authors. Published by Elsevier B.V.
Açıklama
3rd Global Conference on Business, Economics, Management and Tourism (BEMTUR) -- NOV 26-28, 2015 -- Rome, ITALY
Anahtar Kelimeler
Accounting, Corporate Social Responsibility (Csr), Corporate Social Responsibility Reporting (Csrr), Non-Financial Reporting
Kaynak
3rd Global Conference On Business, Economics, Management And Tourism
WoS Q Değeri
Scopus Q Değeri
Cilt
39
