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9494682
Corporate Social Disclosure
Descrição
CSD
Sem etiquetas
accounting and finance
accounting and finance
grade 12
Mapa Mental por
FN Walton
, atualizado more than 1 year ago
Mais
Menos
Criado por
FN Walton
mais de 7 anos atrás
13
0
0
Resumo de Recurso
Corporate Social Disclosure
How used?
Corporations
Continuous improvement, Risk management, stakeholder engagement (marketing tool)
Other Users
Investors - base investment decisions on CSD, Govt use CSD - less likely to improve strict regulations
What is it?
Reporting on: Financial results, Impact on Society, Environmental Impact
Issues disclosed in Annual Reports: business ethics, diversity in workplace, support for community, environmental initiatives
Difficulties faced
Not subject to AAS
No clear definitions eg social responsibility is different for all companies
Evaluation of CSD
Majority are just aware than truly integrating
Sample only report transparently. Most have tailored public relations documents that showcase good deeds
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