مقاله انگلیسی رایگان در مورد گزارشگری مسئولیت اجتماعی شرکتی – الزویر 2016

1. Introduction

2. Concept of Corporate Social Responsibility and Historical Background

3. Corporate Social Responsibility Reporting and Historical Background

4. Reasons for and Advantages of Issuing Corporate Social Responsibility Reports

5. CSRR Standards and the Extent of Global Reporting Initiative Standards

6. CSR Reports of Tourism and Finance Sectors in G8 Countries

7. Conclusions and Recommendations

References

Globalization, ease of information dissemination by means of various media, increasing social consciousness levels of consumers might be specified as the main drivers for corporate social responsibility activities and reporting efforts made by the corporations in order to inform their stakeholders. Corporate social responsibility activities are considered as volunteer efforts made by corporations whereby they satisfy their customers and other stakeholders socially and increase their firm value regarding to their community and social environment as a whole. Meeting the stakeholder expectations and maintaining firm sustainability are two major expected outcomes of social responsibility activities and reporting these efforts within the scope of non-financial indicators. Within the scope of this study tourism and finance industries of G8 countries which are considered as leaders about emerging issues and policy developers are going to be evaluated with respect to corporate social responsibility reporting levels. Recent standards set out by international authorities such as Global Reporting Initiative (GRI) are used as evaluation criteria in order to reveal the utmost efforts made by corporations included in tourism and finance industries.

Introduction

Corporate social responsibility has become an important issue upon the increase of worldwide integration regarding to trade and economic systems which led to various considerations about multinational corporations and results of operations related to these corporations. It might be observed that corporations are focusing on social responsibility activities and trying to respond the expectations of their stakeholders and achieve their sustainability and profitability as a final goal. Efforts related to corporate social responsibility activities brought the need of dissemination of such activities in order to affect the perceptions of specific stakeholders and gain legal tax advantages. Information dissemination need led to the need for reporting corporate social responsibility activities additional to mandatory financial reports presented by these corporations. As a result, non-financial reporting issues including the corporate social responsibility reports have become as important as mandatory financial reporting. Within the context of emerging non-financial reporting issues corporate social responsibility reporting applications and content of these reports are evaluated comparatively for the finance and tourism industries of G8 countries namely USA, Japan, Germany, United Kingdom, France, Italy, Canada and Russia. Global standards and framework prepared by Global Reporting Initiative which is accepted as the most efficacious and comprehensive organization related to CSR reporting are designated as comparison criteria within the scope of this study.