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Deze masterproef gaat over legitimiteit en CSR-rapportering. Er werd eerst een uitgebreide literatuurstudie gemaakt en vervolgens werd er een onderzoek gedaan. Dit onderzoek hield een kwalitatieve studie in. Er werd nagegaan welk type legitimiteit bedrijven nastreven door het gebruik van retoriek in hun CSR-rapporten.
CSR. --- Legitimiteit. --- Rapportering. --- Retoriek.
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De mens wordt zich steeds vaker bewust van het feit dat er iets aan de hand is met het klimaat en dat er actie moet ondernomen worden. Veel ngo's voeren daarom actie tegen bedrijven om deze bewust te maken van de ecologische en sociale problemen. Het leek de onderzoekers dan ook interessant om na te gaan of de acties van de ngo's ook iets baten. De vraag die in deze thesis wordt gesteld, is: “Hoe reageren bedrijven op die acties van de ngo's?”.
Bedrijfsrapportering. --- Bedrijven. --- Csr. --- Mvo. --- Ngo-acties. --- Ngo. --- S180-economie. --- Stakeholdermodel.
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In order to know whether or not the corporate social responsibility (CSR) initiative and its related commitments are actually improving the company's performance, it is necessary to have in place procedures for reporting and verification, each of which are important tools for measuring change and communicating those changes to the company's stakeholders. While certain CSR and corporate sustainability disclosures have now become minimum legal requirements in some jurisdictions, in general such disclosures are still a voluntary matter and companies have some leeway as to the scope of their disclosures and how they are presented to investors and other stakeholders. This book is intended to be a practical introduction to sustainability reporting and communications that begins by discussing material legal and regulatory considerations and the some of the major sustainability reporting frameworks and then continues with detailed illustrations of how companies might create and distribute their sustainability reports and develop and implement their CSR communications strategies
Social responsibility of business. --- Corporate governance. --- Sustainability. --- Reporting. --- Communications. --- CSR.
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In this landmark book Wayne Visser shows how the old model of Corporate Sustainability & Responsibility (CSR) is being replaced by a 2nd generation movement. This generation goes beyond the outmoded approach of CSR as philanthropy or public relations (widely criticised as 'greenwash') to a more interactive, stakeholder-driven model. > Provides a 'second generation' approach to CSR that will breathe new life into the movement > Can increase the effectiveness of CSR as a strategy to create positive change in society through business > Acknowledges the challenges faced by conventional businesses and provides the measures needed to face these.
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Although corporate social responsibility (CSR) has been adopted by many companies, few of them are practicing it with any formal strategy, and the common situation seems to be a portfolio of disparate CSR programs and initiatives, some of which the support core strategy and others of which appear adjacent and discretionary. The diversity of potential CSR initiatives is one issue; however, developing a strategic orientation is complicated by the fact that each company has its own unique set of drivers and motivations for CSR and ideas and responsibilities for those initiatives come from all parts and levels of the organization.Strategic planning for sustainability is far from easy or precise, if only because it requires that simultaneous consideration be given not only to economic performance and development but also to environmental protection and the social well-being of employees and other persons and groups outside of the organization. This book is intended as a comprehensive guide to the key steps required to strategically approach becoming a successful sustainable business including conducting a CSR assessment, developing a CSR strategy and the accompanying business case, developing and implementing CSR commitments, and measuring the performance and effectiveness of the planning initiative.
Sustainability. --- Social responsibility of business. --- Strategic planning. --- Strategy. --- Triple bottom line. --- CSR.
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Social enterprises (SE) are organizations that have two goals: to earn revenue and to achieve social, environmental or cultural outcomes. It is about reconciliation of two different worlds: the economic and the social. On the surface, social enterprises might operate just as traditional businesses. But looking more deeply, one realizes the characteristics of their business model : the social mission is at the centre of their business. Moreover, social enterprises, at the same level of traditional businesses, need to raise finance. To do so, they can call on commercial banks. It is in this context, one wonders the relationship that ties social enterprises to commercial banks. These latter seem to get more and more interested in SE as they are an increasing sector in Belgium. This paper has the intention to answer the following question : « What can a commercial bank offers in its relationship with social enterprises ? » In order to be more precise, it is the case of the Belgian bank « BNP Paribas Fortis » that is going to be studied. To do so, one aims first to define correctly what are social enterprises and how they raise finance. Then, different banking products/services will be analyzed : credit, asset management, venture philanthropy and crowdfunding. After, through a survey, the opinion of social enterprises will be analyzed. Several semi-directive interviews with managers of the bank will allow to discover their point of view concerning their strategy in terms of social enterprises. Finally, a discussion will be devoted to link the results obtained with the theoretical elements given in the first part in order to clarify the various products and services that the bank can offer to social enterprises, and thus to answer our problematic.
Bank --- social enterprise --- ethics --- csr --- social entrepreneurs --- Sciences économiques & de gestion > Economie sociale
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Our society pays increasingly attention to the sustainable development and to the respect of the environment. The trend to be green encourages companies to be socially responsible. To prove their CSR, companies make extra financials reports. The problem of these reports is that few of them are externally audited. Only some regulations oblige companies to make their environmental report audited, otherwise it is mainly a voluntary request. Consequently, we do not really know if the data included in the reports are correct and we are not sure of what is actually done by the companies to be responsible. This essay question about the tools that are levers to the request of external audit for environmental reports and especially if the CSR is one of the lever.
CSR --- External audit --- Environmental report --- Stakeholders --- GRI --- ISEA 3000 --- AA1000AS --- Sciences économiques & de gestion > Comptabilité & audit
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A research topic that is not often analyzed is the effects tax payments and tax avoidance have on the corporate social responsibility performance of a firm. Multinational corporations take advantage of different tax regimes in the different jurisdictions they operate in to reduce their taxes as much as possible. A first research question of this thesis is if firms that have a higher CSR score, or in other words that are more social responsible, do avoid less taxes? A second question can which is related to the first one can be added. Do firms with lower CSR scores, meaning less socially responsible firms, avoid more taxes? The findings are mixed. Some suggest that more socially responsible firms pay more taxes than less socially responsible ones and others suggest the contrary. The practical answers gathered however suggest that less socially responsible firms do not avoid more taxes.
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The global aim of this thesis is to verify whether sustainability constitutes a relevant factor in capturing the variation of stock returns through a quantitative analysis. In order to check the validity of our hypothesis, which is that sustainability does indeed capture variation of stocks returns, the Fama and French Five-factor model has been adapted to a 6-factor model, adding a sustainability factor to the other validated factors, which are size, value, profitability and investment. Sustainability is clearly a hot topic in present times, as a world trend has been increasing over the past year in a worldwide bench of different sectors, including finance. Here, we analyze the history of sustainability in finance, going through relating topics such as ESG, ethics, corporate social responsibility and responsible investments in finance, since they have also encountered an importance growth in business. Sustainability clearly plays a role in today’s business world, which is why it is worth to analyzing if it also plays a role in capturing stock return variations. The data used in this paper comes from the Thompsons Reuters Database. The sample has been created from all the NYSE stocks having an ESG score, which had the key figure of sustainability level for a corporation and which also correspond to our sample filtration. The sample we examine extends from January 2003 to December 2017, and is therefore composed of 180 months of data. The methodology used in our portfolio and factor construction is the same as that employed by Fama and French. The results consequently helped us compare whether sustainability of a corporation was worthy of consideration while investing in their stocks, for an investor who seeks to maximize his return for a given level of risk, or minimize his risk for a given level of return. Our findings concluded that even if a difference of returns does exist between stocks considered sustainable and unsustainable, our sustainable factor could not significantly help to capture return variations. The results of this paper can, indeed, be ameliorated over time as sustainability is a growing trend which may well lead to more significant result in the future and also provide wider sample of data.
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In recent years, we have seen a particular interest for the socially responsible investment. Previous studies regarding the relationship between ethics and finance provide no clear evidence about the performance of SRI and conventional funds. This paper investigates the performance, the risk factors and the managerial abilities for german SRI funds and german conventional funds over the period 2004-2019. Our result show that SRI fund outperform the traditional ones for both the crisis and non crisis periods. Furthermore, we find that SRI funds perform using positive screening perform well compare to funds using both positive and negative screening. Regarding the risk factors, we conclude that they are state-dependent. Finally, we observe that there is no difference for selectivity.
Ethics --- Mutual Funds --- Germany --- CSR --- SRI --- Market States --- Sciences économiques & de gestion > Finance
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