Issues in Social and Environmental Accounting最新文献_第5页

The Trend of CSR Disclosures and the Role of Corporate Governance Attributes: The Case of Shari'ah Compliant Companies in Malaysia 企业社会责任披露的趋势与公司治理属性的作用——以马来西亚符合伊斯兰教法的公司为例

Issues in Social and Environmental Accounting Pub Date : 2012-12-31 DOI: 10.22164/ISEA.V6I2.71

A. Haji

{"title":"The Trend of CSR Disclosures and the Role of Corporate Governance Attributes: The Case of Shari'ah Compliant Companies in Malaysia","authors":"A. Haji","doi":"10.22164/ISEA.V6I2.71","DOIUrl":"https://doi.org/10.22164/ISEA.V6I2.71","url":null,"abstract":"This study examines the trend of corporate social responsibility (CSR) disclosures and the role of corporate governance attributes in the CSR disclosures of Shari’ah compliant companies (ShCCs) in Malaysia for the years 2006 and 2009, a period which corresponds before and after a plethora of significant changes in Malaysia, encompassing the recent financial crisis and policy changes in the form of corporate governance restructuring. Using a CSR disclosure checklist, the extent and quality of CSR discourses of a sample of 76 ShCCs was examined. The results indicate that the extent and quality of CSR disclosures by the ShCCs is in overall low. However, there was a significant increasing trend in both the extent and quality of the CSR disclosures by the ShCCs over time. results of this study offer a number of practical implications. First, whilst the findings reveal a significant increasing trend of CSR information subsequent to the policy changes and the recent financial crisis, the CSR information was however not systematically provided, with most of the disclosures being stated in a narrative form. Hence, the policy makers in Malaysia may want to re-enforce the mandatory requirement of CSR information and provide a detailed CSR framework for the companies to follow such as \"what\" and \"how\" the CSR information should be disclosed. Second, the role of corporate governance attributes in the social disclosures of the ShCCs did not improve following the revised code, perhaps due to the unfolding recent global financial turmoil which may have undermined the effectiveness of the corporate governance attributes. Finally, this study offers the first empirical study to have assessed the trend of CSR disclosures and the role of governance attributes in CSR disclosure practices by the ShCCs.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"6 1","pages":"221-247"},"PeriodicalIF":0.0,"publicationDate":"2012-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169068","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: 17

The Purpose of ISO 14001 Certification: Independent Assurance or Improved Environmental Management System? iso14001认证的目的:独立保证还是改进环境管理体系?

Issues in Social and Environmental Accounting Pub Date : 2012-12-31 DOI: 10.22164/ISEA.V6I2.68

Janet Morrill, Sylvie Berthelot

引用次数: 4

Corporate Social Disclosures in Southeast Asia: A Preliminary Study 东南亚地区企业社会信息披露的初步研究

Issues in Social and Environmental Accounting Pub Date : 2012-12-31 DOI: 10.22164/ISEA.V6I2.70

J. Gunawan, R. Hermawan

{"title":"Corporate Social Disclosures in Southeast Asia: A Preliminary Study","authors":"J. Gunawan, R. Hermawan","doi":"10.22164/ISEA.V6I2.70","DOIUrl":"https://doi.org/10.22164/ISEA.V6I2.70","url":null,"abstract":"The issue of Corporate Social Disclosure (CSD) has been growing remarkably both in business and academic world. Inevitably, this topic is also exposed in Southeast Asia, a big region that plays important role in global economic issue. Applying a content analysis method, this paper aims to provide preliminary findings in CSD practices throughout the companies‟ annual reports in 2007 and 2008 for countries located in Southeast Asia. Samples were selected for listed and unlisted various type of industries, based on the information availability internet searching. The sample collection and the subjectivity during the content analysis process are the limitations in conducting this study. In general, the results show that „human resources‟ are the main information disclosed, while in contrast, „energy‟ is the main least issue disclosed in the annual reports. However, the findings need to be interpreted with considerations since there are limited in samples. Basically, the outcomes support the major prior studies and enhancing the discussion of CSD conducting in developing countries, while at the same time describing some countries which obtained very limited in exposures. To respond the vast increasing issues of CSD practice, this preliminary study has provided a basis to see the role of every country in CSR reporting and how they could support the sustainability development globally.","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"6 1","pages":"198-220"},"PeriodicalIF":0.0,"publicationDate":"2012-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68169056","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: 11

Facilitating Corporate Entrepreneurship in Public Sector Higher Education Institutions: A Conceptual Model 促进公立高等教育机构的企业创业:一个概念模型

Issues in Social and Environmental Accounting Pub Date : 2012-06-30 DOI: 10.22164/ISEA.V6I1.63

J. Malik, Rosli Mahmood

引用次数: 7

Corporate Decision Making and Socio- Environmental Investments In Brazil: An Analysis Based On Social Audits 巴西企业决策与社会环境投资:基于社会审计的分析

Issues in Social and Environmental Accounting Pub Date : 2012-06-30 DOI: 10.22164/ISEA.V6I1.66

A. Bufoni, A. C. D. S. Ferreira, Márcia da Silva Carvalho

引用次数: 3

Characteristic and Preferences of Green Consumer Stratification As Bases to Formulating Marketing Strategies of Ecolabel-Certified Furniture 绿色消费者阶层的特征与偏好:制定生态标签家具营销策略的依据

Issues in Social and Environmental Accounting Pub Date : 2012-06-30 DOI: 10.22164/ISEA.V6I1.67

Ririn Wulandari, B. Suharjo, A. Soehadi, H. Purnomo

{"title":"Characteristic and Preferences of Green Consumer Stratification As Bases to Formulating Marketing Strategies of Ecolabel-Certified Furniture","authors":"Ririn Wulandari, B. Suharjo, A. Soehadi, H. Purnomo","doi":"10.22164/ISEA.V6I1.67","DOIUrl":"https://doi.org/10.22164/ISEA.V6I1.67","url":null,"abstract":"International furniture markets certify ecolabel has been growing, but the domesticmarket has not yet developed. Unfortunate, because these products have two advantagesthat ensure environmental sustainability and promote a furniture market. This study wasexpected to open and developed the domestic market for ecolabel-certified furniture. Theaim of this study was to develop marketing strategies for ecolabel-certified furniture oneach of green consumer stratifications. Consumer stratification was conducted to group awider market. This grouping was meant to make the marketing strategies drawn up canbe used appropriately. The formulation of the marketing strategies for ecolabel-certifiedfurniture was done through an analysis of consumer preferences over the strategies inquestion. The components used were: satisfaction, safety, socialization, andsustainability, as well as government policies which could open markets. Therespondents were 408 potential consumers in Jakarta and its surroundings. The methodused was purposive and convenience sampling, in which the survey was conducted atexhibitions and showrooms. Ward Method, Stepwise Discriminant Analysis and BiplotAnalysis were used to generate consumer stratifications. Before that, reliability testswere conducted using Crombach Alpha method. In addition, data was explored andreduced using Component Principle Analysis. Preference analysis was performed usingthe method proposed by Thurston Case V. This study results four stratifications of greenconsumers. There were similarities and differences in preference on each of thestratification of the component of green marketing strategy as well as the marketingstrategies of furniture-certified ecolabel for the targeted consumers. Keywords: Green Consumer Segmentation, Green Marketing Strategies, Furniture,Jakarta, Indonesia","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"6 1","pages":"123-141"},"PeriodicalIF":0.0,"publicationDate":"2012-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168936","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: 10

A proposed scholarly framework for measuring business responsibility to climate change in South Africa 一个拟议的学术框架，用于衡量南非企业对气候变化的责任

Issues in Social and Environmental Accounting Pub Date : 2012-06-30 DOI: 10.22164/ISEA.V6I1.64

G. Nhamo, R. Swart

{"title":"A proposed scholarly framework for measuring business responsibility to climate change in South Africa","authors":"G. Nhamo, R. Swart","doi":"10.22164/ISEA.V6I1.64","DOIUrl":"https://doi.org/10.22164/ISEA.V6I1.64","url":null,"abstract":"Businesses are engaging with climate change at various levels. Many have started integratingclimate change into their strategies with a view to addressing risks associated with globalwarming and climate change. With this in mind, this article focuses on how a scholarly frameworkcould be used to inform the measurement of business response to climate change inSouth Africa. Business response to climate change in South Africa has been evaluated mainlyusing voluntary benchmarks such as the Johannesburg Stock Exchange Socially ResponsibleIndex (JSE SRI) and the Carbon Disclosure Project (CDP). It is argued in this article that suchbenchmarks set the bare minimum requirements on climate change criteria. To assess businessthinking around the subject under discussion, a proposed scholarly framework was circulatedto key climate change experts within corporate South Africa and comments invited. The preliminaryresponses have shown that corporate South Africa is highly sensitive to detailed andscholarly reporting on business response to climate issues as part of corporate social responsibility.In addition, bodies responsible for the reporting frameworks expressed concern over theproliferation of reporting requirements in South Africa and globally. The same views were alsoexpressed by some key respondents from industry. Keywords: Climate change, Corporate responsibility, Scholarly framework, South Africa","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"6 1","pages":"50-71"},"PeriodicalIF":0.0,"publicationDate":"2012-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168871","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: 7

Standalone CSR Reports: A Canadian Analysis 独立企业社会责任报告:加拿大分析

Issues in Social and Environmental Accounting Pub Date : 2012-06-30 DOI: 10.22164/ISEA.V6I1.62

Lois S. Mahoney

引用次数: 25

Corporate Governance in PT Lippo Karawaci Tbk 力宝卡拉瓦奇公司的公司治理

Issues in Social and Environmental Accounting Pub Date : 2012-06-30 DOI: 10.22164/ISEA.V6I1.65

R. Kusumastuti, Azhar Kasim

引用次数: 0

THE CONTRIBUTION OF ISLAMIC ETHICS TOWARDS ETHICAL ACCOUNTING PRACTICES 伊斯兰伦理对会计伦理实践的贡献

Issues in Social and Environmental Accounting Pub Date : 2011-12-31 DOI: 10.22164/ISEA.V5I2.56

Rochania Ayu Yunanda, N. A. Majid

{"title":"THE CONTRIBUTION OF ISLAMIC ETHICS TOWARDS ETHICAL ACCOUNTING PRACTICES","authors":"Rochania Ayu Yunanda, N. A. Majid","doi":"10.22164/ISEA.V5I2.56","DOIUrl":"https://doi.org/10.22164/ISEA.V5I2.56","url":null,"abstract":"The professional ethics of accountants is an important issue directly relating to the integrity ofthe profession and its ability to secure the public trust. The fraudulent activities in accountingfield indicate the failure of accounting education as the beginning stage of the practice. It isperceived that those happen due to deficiency of moral values inserted in the education level.Inevitably, education system is alleged as the main cause of the problem. Accounting educationseeks for moral values to generate ethical accountants as part of society. Accordingly, the visibilityof ethics education in accounting programs may initiate the development of morality andalso increase public confidence in the profession. However, the efforts to integrate ethical valuesin educational system will not work well if there are no moral commitments implanted inthe individuals. Islam with its divine values plays the notable role to embed cognitive ethicalvalues. It emphasizes on the unity of God, the accountability to God and the concept ofmaslahah (public benefits) to be the foundations of ethics. Incorporating Islamic ethics into thesystem will be a significant contribution towards generating ethical accounting education. Thispaper attempts to elucidate how the Islamic ethics contribute its role towards ethicalaccountants as the products of accounting education.Â Copyright Â© www.iiste.org","PeriodicalId":31316,"journal":{"name":"Issues in Social and Environmental Accounting","volume":"5 1","pages":"124-137"},"PeriodicalIF":0.0,"publicationDate":"2011-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68168391","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: 32