Sustainability and social responsibility : regulation and reporting / Graham Gal, Orhan Akişik, William Wooldridge, editors.
2018
Items
Details
Title
Sustainability and social responsibility : regulation and reporting / Graham Gal, Orhan Akişik, William Wooldridge, editors.
Added Author
Imprint
Singapore : Springer Singapore, 2018.
Description
1 online resource (536 pages).
Series
Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application.
Formatted Contents Note
Editors and Contributors; List of Figures; List of Tables; Introduction; Background of Corporate Social Responsibility (CSR); 1 CSR-In Pursuit of Sustainable Growth and Economic Development; Abstract; 1.1 Introduction; 1.2 Stakeholders and CSR-The Notion of Strategic Approach; 1.3 CSR-The Pragmatic Aspects; 1.4 Relationship to Engagement-A Paradigm Shift; 1.5 A Comparative Approach; 1.6 CSR in Practice-at Tata Steel; 1.7 Stakeholder's Handholding-the Notion of Constructive Engagement; 1.8 Sustainability Issues-Performance and Measurement. 1.9 Management of Business Ethics-the Ethical Governance 1.10 Inclusive Development-Community and Society; 1.11 Improving Vendor Value Chain; 1.12 Customers; 1.13 Generating Economic Value; 1.14 The Social Compassion; 1.15 Conclusion and Discussion-CSR, an Enduring Imperative; References; Websites; 2 Social Responsibility as a Factor of Convergence in Corporate Governance; Abstract; 2.1 Introduction; 2.2 Corporate Governance and Capital Markets; 2.3 The Link Between Stakeholder Relation Management and Shareholder Satisfaction; 2.4 Stakeholder Relation Management and External Reporting. 2.5 Sustainability and Social Responsibility as Operational Factor of Convergence2.6 Emerging Issues; References; 3 CSR, Corporate Governance, and the King Reports; Abstract; 3.1 Introduction; 3.2 King Report on Corporate Governance for South Africa 2002 (King II); 3.3 What Is the Focus of King II?; 3.3.1 Scope of Application; 3.3.2 Relevant Definitions; 3.3.3 CSR Content in King II; 3.3.3.1 Compliance and Enforcement; 3.3.3.2 Integrated Sustainability Reporting; 3.3.4 Limitations. 3.4 The King Report on Governance for South Africa and the King Code of Governance Principles (Collectively Referred to as King III)3.4.1 What Is the Focus of King III?; 3.4.2 Scope of Application; 3.4.3 Relevant Definitions; 3.4.4 "Comply or Else" Vs "Apply or Explain"; 3.4.5 CSR Content in King III; 3.4.5.1 Ethical Leadership and Corporate Citizenship; 3.4.5.2 Compliance with Laws, Rules, Codes, and Standards; 3.4.5.3 Stakeholder Management; 3.4.5.4 Integrated Reporting; 3.5 Conclusion; 3.6 Summation; References. 4 Problematising Sustainability Assurance Practice: Roles of Sustainability Assurance ProvidersAbstract; 4.1 Introduction; 4.2 Translation as Identity Construction; 4.3 Problematising Sustainability Assurance Practice; 4.3.1 Problematising Demand; 4.3.2 Information Credibility Enhancement; 4.3.3 Performance Efficiency Enhancement; 4.3.4 Value-Added for Integrated Reporting; 4.3.5 Flexibility in Sustainability Engagement; 4.4 Problematising Expertise; 4.4.1 Expertise in the Field; 4.4.2 Public Demonstration of Commitment to Sustainability; 4.5 Reflection on the Problematisation Strategies. 4.6 Summary and Conclusions.
Summary
This book addresses key issues related to the choice between governments regulating and enforcing society's sustainability and social responsibility objectives, and firms reporting on their sustainable and socially responsible activities so stakeholders can exert pressure on firms to achieve society's goals. While these may be considered as the two endpoints of a continuum, it is clear that there are differing perspectives on the role of governments in sustainability and responsibility. At one end of this continuum are stakeholders who believe the only way to achieve a sustainable and socially conscious society is to establish and enforce regulations with the concomitant governmental organizations to oversee and enforce those regulations. At the other end are those who consider firms to be crucial organizations for achieving sustainability and socially responsible outcomes, and who feel it is the responsibility of stakeholders to determine the legitimacy of firms' actions. It is probably not the case that any economies exist at either end of this continuum, but it is clear that the availability of reliable information is critical for any stakeholder to review the performance of either the governments or the firms. This book presents a varied set of papers that explore the issues that must be considered, regardless of which position a stakeholder takes.
Source of Description
Print version record.
Location
WWW
Available in Other Form
Print version: Gal, Graham. Sustainability and Social Responsibility: Regulation and Reporting. Singapore : Springer Singapore, ©2017
Access Note
Access restricted to subscribing institutions.
Linked Resources
Language
English
ISBN
9789811045028 (electronic book)
981104502X (electronic book)
9789811045011
981104502X (electronic book)
9789811045011
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