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Sustainability and Social Responsibility: Regulation and Reporting

  • Book
  • © 2018

Overview

Editors:
  1. Graham Gal

    1. Isenberg School of Management , University of Massachusetts Amherst , Amherst, MA, USA

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  2. Orhan Akisik

    1. Isenberg School of Management , University of Massachusetts Amherst , Amherst, USA

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    You can also search for this editor in PubMed   Google Scholar

  3. William Wooldridge

    1. Isenberg School of Management, University of Massachusetts Amherst , Amherst, USA

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  • Explores issues related to corporate social reporting and provides perspectives on the role of government in enforcing regulations
  • Helps readers to understand the interrelations between firms, stakeholders and government
  • Will appeal to academics and practitioners alike
  • Includes supplementary material: sn.pub/extras

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Table of contents (20 chapters)

  1. Front Matter

    Pages i-xxvii
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  2. Background of Corporate Social Responsibility (CSR)

    1. Front Matter

      Pages 1-1
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    2. CSR—In Pursuit of Sustainable Growth and Economic Development

      • Sanjay Bhāle, Sudeep Bhāle
      Pages 3-28

    3. Social Responsibility as a Factor of Convergence in Corporate Governance

      • Daniela M. Salvioni, Simona Franzoni, Francesca Gennari
      Pages 29-53

    4. CSR, Corporate Governance, and the King Reports

      • Henk Kloppers
      Pages 55-80

    5. Problematising Sustainability Assurance Practice: Roles of Sustainability Assurance Providers

      • Charika Channuntapipat
      Pages 81-116

    6. State Auditing and Anticorruption Campaign: Evidence from China

      • Guangyou Liu, Kaisong Gong
      Pages 117-139

    7. Sustainability Ratings and Organizational Legitimacy: The Role of Compensating Tactics

      • Jeffrey Gauthier, Bill Wooldridge
      Pages 141-157

    8. Can Sustainability Be Budget for? Evidence from Iran

      • Farzaneh Jalali, Graham Gal
      Pages 159-178

  3. Analytical Models

    1. Front Matter

      Pages 179-179
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    2. A Signaling Game Between a Manager and Investors for Financial Disclosure

      • Chen-Wen Chen
      Pages 181-202

    3. Converging the Shareholder and Stakeholder Theories

      • Ertan Kucukyalcin
      Pages 203-223

    4. Employee Perceptions of Corporate Social Responsibility Activities and Work-Related Attitudes: The Case of a Greek Management Services Organization

      • Panagiotis Reklitis, Panagiotis Trivellas, Ioannis Mantzaris, Elisavet Mantzari, Dimitrios Reklitis
      Pages 225-240

    5. The Impact of the Economic Crisis on the Corporate Social Responsibility Activities of Greek Companies

      • Alexandros G. Sahinidis, Dimitra Daskalaki, Elisavet Mantzari, Ioannis Mantzaris
      Pages 241-258

  4. Market Firm Issues

    1. Front Matter

      Pages 259-259
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    2. Is Socially Responsible Investing More Risky? Australian Evidence

      • Ewan Mackie, Imon Palit, Madhu Veeraraghavan, John Watson
      Pages 261-305

    3. Corporate Social Disclosures by Banks: Between Legal Institution and Cultural Dimensions

      • Ismail Adelopo, Musa Obalola, Ramiro Cea Moure
      Pages 307-331

    4. Social Reporting in a Health Care Organization: A Case Study of a Regional Italian Hospital

      • Stefano Marasca, Lucia Montanini, Alberto Manelli, Alessia D’Andrea, Martina Vallesi, Vania Carignani et al.
      Pages 333-367

    5. Iran’s Privatization Policy Analysis Based on Good Corporate Governance Principles

      • Amin Naseri, Rahmatollah Gholipour, Bita Mashayekhi
      Pages 369-390

    6. Role of Management, Corporate Governance, and Sarbanes-Oxley in Fraud: A Focus on the Precious Metals Industry

      • Tomeika Williams
      Pages 391-409
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Keywords

About this book

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.

Editors and Affiliations

  • Isenberg School of Management , University of Massachusetts Amherst , Amherst, MA, USA

    Graham Gal

  • Isenberg School of Management , University of Massachusetts Amherst , Amherst, USA

    Orhan Akisik

  • Isenberg School of Management, University of Massachusetts Amherst , Amherst, USA

    William Wooldridge

About the editors

Dr. Orhan Akışık is senior lecturer in accounting at the Isenberg School of Management. He holds a Ph.D. from the Stuttgart University in Germany. Dr. Akışık teaches financial reporting and cost accounting courses. He previously taught at Boston College, Boston (2001-2012). His research interests include accounting regulation, accounting standards, corporate governance, corporate social responsibility, financial development, foreign investments, economic growth, and earnings management. He has published in academic journals such as Review of Accounting and Finance, Research in Accounting in Emerging Markets, Emerging Markets Finance and Trade, The International Journal of Accounting and Information Management, Journal of Management Control, Sustainability Accounting, Management and Policy Journal. He was granted the title ‘‘associate professor in accounting and finance’’ by Turkish Higher Education Council in 2006.


William Wooldridge currently actsa

Professor and Managing Director of the Berthiaume Center for Entrepreneurship, Eugene Isenberg School of Management, University of Massachusetts. He received his PhD in Business Administration from the University of Colorado in 1985. He has co-authored 3 books namely the Handbook of Research on the Middle


Graham Gal serves as Associate Professor for the Department of Accounting at the Isenberg School of Management, University of Massachusetts at Amherst. He received his PhD from Michigan State University in 1985. Some of his recent journal articles include 'Financial Performance and Reviews of Corporate Social Responsibility Reports', forthcoming in Journal of Management Control 2014, with Orhan Akisik and 'Internal Audit’s Contribution to the Effectiveness of Information Security:' Perceptions of Internal Auditors, ISACA Journal 2014 with Paul Steinbart, Robyn Rasche, and William Dilla.

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