CSR & Management Practice eJournal最新文献_第6页

The South African Companies Act and the Realisation of Corporate Human Rights Responsibilities 南非公司法与企业人权责任的实现

CSR & Management Practice eJournal Pub Date : 2015-04-13 DOI: 10.4314/PELJ.V18I1.05

Manson G. Gwanyanya

{"title":"The South African Companies Act and the Realisation of Corporate Human Rights Responsibilities","authors":"Manson G. Gwanyanya","doi":"10.4314/PELJ.V18I1.05","DOIUrl":"https://doi.org/10.4314/PELJ.V18I1.05","url":null,"abstract":"The Companies Act 71 of 2008 (the Companies Act) was promulgated in April 2009 and came into effect on 1 April. The purpose of this Act is, among other things, to promote compliance with the Bill of Rights as provided for in the Constitution of the Republic of South Africa, 1996 (the Constitution), in the application of company law. This gives recognition to the constitutional imperative to bring company law within the South African constitutional law framework. This article argues that by including the promotion of compliance with the Bill of Rights as provided for in the Constitution in the application of company law, the Companies Act effectively reinforces a duty for companies to ensure that they should always seek to prevent violations of human rights, particularly those human rights that are directly linked to their operations. This article looks at certain provisions in the Companies Act and argues that the inclusion of these provisions if interpreted in a certain manner will reconcile the values and practices of company law with the related human rights concerns. It argues that the inclusion of the Bill of Rights in the application of company law ensures that human rights concerns are also considered within the functioning of the company. The article then looks at the various provisions in the Act which have the potential to ensure that this position is achieved in the application of company law.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"238 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123326460","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Role of Corporate Social Responsibility in Community 企业社会责任在社区中的作用

CSR & Management Practice eJournal Pub Date : 2015-03-21 DOI: 10.2139/ssrn.2583171

P. Roja, J. Sherina

引用次数: 2

Social Responsibility for Sustainable Development of Enterprise Structures 企业结构可持续发展的社会责任

CSR & Management Practice eJournal Pub Date : 2015-03-20 DOI: 10.5539/ASS.V11N8P111

V. Balabanov, A. Balabanova, M. Dudin

{"title":"Social Responsibility for Sustainable Development of Enterprise Structures","authors":"V. Balabanov, A. Balabanova, M. Dudin","doi":"10.5539/ASS.V11N8P111","DOIUrl":"https://doi.org/10.5539/ASS.V11N8P111","url":null,"abstract":"This article aims to study the relationship between social responsibility of business and sustainable development of enterprise structures in the current economic conditions. In the course of the research, the authors determined that sustainable development of enterprise structures is determined by many influencing factors, localized both in the external and internal environment of an enterprise structure; sustainable development of enterprise structures cannot be achieved without the growth of business social responsibility. Social responsibility of business is integration of social and environmental problems, solved by enterprise structures in interaction with stakeholders; enterprise structures and stakeholders mutually influence each other, but this influence is not identical in strength. Sustainable development of enterprise structures depends to greater extent on influence of owners (owners of capital), competitors, public authorities; in the medium term, as the world's evolutionary problems accumulate, requirements for social responsibility of business will continue to grow. Requirements for energy efficiency management of various economic activities will play a significant role in this tendency.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"83 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122632391","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 13

Internal Control: Forensic Investigation Certification - Gold Standard in Fraud Detection and Prevention 内部控制:司法调查认证-欺诈检测和预防的黄金标准

CSR & Management Practice eJournal Pub Date : 2015-03-13 DOI: 10.2139/SSRN.2577729

A. Enobi

引用次数: 0

Corruption Scrutiny and Corporate Investment: Evidence from China 腐败审查与企业投资:来自中国的证据

CSR & Management Practice eJournal Pub Date : 2015-03-01 DOI: 10.2139/ssrn.2590813

Carlos D. Ramirez, Yi Huang

引用次数: 0

Corporate Social Responsibility is No Responsibility 企业社会责任就是没有责任

CSR & Management Practice eJournal Pub Date : 2015-01-12 DOI: 10.2139/SSRN.2604982

Jawad R Zahid

引用次数: 0

The Financial Aspects of the Corporate Responsibility Index in Egypt: A Quantitative Approach to Institutional Economics 埃及企业责任指数的财务方面:制度经济学的定量方法

CSR & Management Practice eJournal Pub Date : 2015-01-01 DOI: 10.1108/IJSE-06-2014-0118

T. Eldomiaty, A. Soliman, A. Mabrouk, M. Anis

{"title":"The Financial Aspects of the Corporate Responsibility Index in Egypt: A Quantitative Approach to Institutional Economics","authors":"T. Eldomiaty, A. Soliman, A. Mabrouk, M. Anis","doi":"10.1108/IJSE-06-2014-0118","DOIUrl":"https://doi.org/10.1108/IJSE-06-2014-0118","url":null,"abstract":"Purpose – This study has two main objectives: (a) to examine the financial aspects of high versus low ranked firms in the Corporate Responsibility Index in Egypt, and (b) to construct a Z score model to discriminate between high and low ranked firms in the Corporate Responsibility Index.Design/Method/Approach – This study empirically examines a comprehensive list of financial ratios for 24 firms listed in EGX301 for four fiscal years, 2007-2010. The authors calculate 90 financial ratios to provide better insights and evaluation of the firms’ financial performance. The ordinary least square (OLS) regression method and discriminant analysis are utilized to explain differences between the low and high ranked firms regarding their corporate social governance index.Findings – The results show that corporate governance and corporate social responsibility are positively related to the firms’ financial performance in terms of sales turnover and customer loyalty. This suggests that in the long run, the market mechanism should be able to provide additional resources to those companies that are better at maximizing a widely defined bottom line of their social governance. The results also show that highly ranked firms are characterized financially by: (a) strong bargaining power with suppliers, (b) financing growth in fixed assets using debt mainly.Originality/Value – The study contributes to the literature in terms of providing practical insights on the financial strategies that help support effective corporate governance and corporate social responsibility in Egypt. In addition, this study offers a unique quantitative attempt to measure and examine the benefits of incorporation of socioeconomics into business practices.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2015-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121126832","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 20

Effectiveness of Environmental Impact Assessment (EIA): Bangladesh Perspective 环境影响评估(EIA)的有效性:孟加拉国视角

CSR & Management Practice eJournal Pub Date : 2015-01-01 DOI: 10.2139/ssrn.2381707

S. Shakil, Tazrina Habib Ananya

引用次数: 8

Environmental Reporting of Market Leaders: An Analysis 市场领导者的环境报告:分析

CSR & Management Practice eJournal Pub Date : 2014-12-01 DOI: 10.5958/0976-173X.2014.00004.9

Sumita J Shroff

{"title":"Environmental Reporting of Market Leaders: An Analysis","authors":"Sumita J Shroff","doi":"10.5958/0976-173X.2014.00004.9","DOIUrl":"https://doi.org/10.5958/0976-173X.2014.00004.9","url":null,"abstract":"In the light of global warming and environmental concerns across the globe, environmental accounting and reporting has now become an emerging reality and necessity of the corporate world. Considering the same, the present paper is based on an exploratory study carried out to have an understanding of the nature and extent of environmental reporting practices followed by the market leaders (MLs). An attempt has been made to analyse the annual reports of the selected companies in order to examine their environmental disclosure practices with reference to the type of the disclosure, section where such disclosure is made and the extent of mandatory and voluntary disclosures made. An index of environmental disclosure, listing 23 items of information, was constructed after surveying the literature to find out the nature of disclosure practices in these companies. This index was further sub-divided into three groups to find out the thrust of environmental disclosures by the sample companies. It was found that majority of the MLs reported the mandatory environmental information in the ‘Director's Report’, whereas the voluntary information was disclosed either in the ‘Highlights’ or in the ‘Dedicated Section’ of the annual report, followed by the ‘Management Discussion Analysis’ and the ‘Corporate Governance Report’ sections. A growing trend of reporting environmental information voluntarily was observed. Almost all the MLs have had environmental management systems in place by 2013. All except one ML prepared the business responsibility report, as mandated by the Securities Exchange Board of India. Further, neither the firm nor the governance characteristics had any significant impact on the environmental performance of the MLs. Hence, it was concluded that steps taken by the MLs towards environmental conservation was independent of board independence, size, leverage or profitability and that MLs were committed to the cause of environmental sustainability.","PeriodicalId":245576,"journal":{"name":"CSR & Management Practice eJournal","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2014-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124317397","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Working Conditions of Labors in the Apparel Industry: A Case Study of Noida Cluster 服装产业劳动力劳动条件:以诺伊达集群为例

CSR & Management Practice eJournal Pub Date : 2014-11-28 DOI: 10.2139/ssrn.2531581

Dr.Shruti Tripathi, Rashmi Singh

引用次数: 1