scholarly journals Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states

2015 ◽  
Vol 50 (1) ◽  
pp. 399-420 ◽  
Author(s):  
Patrycja Hąbek ◽  
Radosław Wolniak
Keyword(s):  
European Union ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Union Member ◽  
Member States ◽  
Reporting Practices ◽  
Corporate Social ◽  
Corporate Social Responsibility Reports ◽  
European Union Member States

scholarly journals European Union Social Policy as an Instrument for Sustainable Development

2011 ◽  
Vol 13 (4) ◽  
pp. 117-138
Author(s):  
Janina Witkowska
Keyword(s):  
European Union ◽  
Economic Development ◽  
Corporate Social Responsibility ◽  
Social Policy ◽  
Social Responsibility ◽  
Member States ◽  
Social And Economic Development ◽  
Eu Policies ◽  
Corporate Social ◽  
The Eu

This paper undertakes an analysis and assessment of European Union (EU) social policy in the context of the sustainability of the group's social and economic development. The process of Europeanizing EU social policy is not advanced. Thus, the weight of solving social problems primarily rests with member countries. EU social policy is "looser" in character than other EU policies and its scope is limited to those areas where member states were willing to transfer certain prerogatives to European Union level. The EU only supports social policy in the context of the sustainability of the group's social and economic development. The process of Europeanizing EU social policy is not and supplements the actions of member states in the social sphere. At the same time, the EU supports the concept of corporate social responsibility. Corporate social responsibility is defined as the voluntary taking into account by companies of social and environmental matters in their operations and in relations with interested parties.

scholarly journals The Stage of Corporate Social Responsibility in EU-CEE Countries

2019 ◽  
Vol 8 (3) ◽  
pp. 340 ◽  
Author(s):  
Irene Guia Arraiano ◽  
Camelia Daniela Hategan
Keyword(s):  
European Union ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
European Countries ◽  
Global Reporting Initiative ◽  
Eastern European ◽  
Reporting Practices ◽  
Corporate Social Responsibility Reporting ◽  
Eastern European Countries ◽  
Corporate Social

In the European Union, the importance of Corporate Social Responsibility reporting is increasing, because 2017 is the year in which the CSR reporting of large companies passes from the voluntary to the mandatory stage according to the requirements of the European Directive 2014/95/EU. In this context, this paper aims to examine the stage of Corporate Social Responsibility in Central and Eastern European Countries members of European Union, in accordance with Global Reporting Initiative which is consistent with globally recognised criteria worldwide, in the period 2002-2018. A critical analysis of the quality of the reporting was performed, looking at whether it has improved over the previous year and whether it respects legal requirements, and whether the communicated information is useful to the stakeholders. Base on literature review it was found that there is a gap of Corporate Social Responsibility’s reporting research to Western European countries. The results show that the evolution of reporting practices has improved over the years for the all countries and the most reports are prepared by multinationals companies. Thus, we can see how companies react to regulatory requirements and other government demands. Keywords: Corporate Social Responsibility, reporting, Global Reporting Initiative, Central and Eastern European Countries, quality

scholarly journals Quality of Life Indicators in Selected European Countries: Hierarchical Cluster Analysis Approach

2015 ◽  
Vol 1 (1-2) ◽  
pp. 42-54 ◽  
Author(s):  
Berislav Žmuk
Keyword(s):  
Quality Of Life ◽  
European Union ◽  
Cluster Analysis ◽  
Hierarchical Cluster Analysis ◽  
Union Member ◽  
Hierarchical Cluster ◽  
European Countries ◽  
Member States ◽  
European Union Member States

Abstract The average expected duration of human life is rising because of different reasons. On the other hand, not only the duration, but the quality of life level is important, too. The higher the quality of life level, the citizens’ happiness and satisfaction levels are higher, which has positive impact on the development and operating of an economy. The goal of this paper is to identify groups of European countries, using statistical hierarchical cluster analysis, by using the quality of life indicators, and to recognise differences in quality of life levels. The quality of life is measured by using seven different indicators. The conducted statistical hierarchical cluster analysis is based on the Ward’s clustering method, and squared Euclidean distances. The results of conducted statistical hierarchical cluster analysis enabled recognizing of three different groups of European countries: old European Union member states, new European Union members, and non-European Union member states. The analysis has revealed that the old European Union member states seem to have in average higher quality of life level than the new European Union member states. Furthermore, the European Union member states have in average higher quality of live level than non-European Union members do. The results indicate that quality of life levels and economic development levels are connected.

scholarly journals Quality Of Disclosure And Corporate Social Responsibility Reporting Practices In Indonesia

2018 ◽  
Vol 22 (3) ◽  
pp. 337
Author(s):  
Eza Gusti Anugerah, Erwin Saraswati, Wuryan Andayani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Stock Exchange ◽  
Reporting Practices ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Symbolic Approach

This research aims to analyze the influence of corporate social responsibility (CSR) reporting practices on CSR disclosure quality in Indonesia. This research used a sample of 103 companies across industries (except for natural resource companies) listed on Indonesian Stock Exchange from 2014 to 2016. This research found thatthe voluntary practice of stand-alone report, assurance and reporting guideline does not enhance the quality of disclosure.This practices tend to be usedas symbolic approach to fulfillcompanies legitimacy. This symbolic approach has the meaning that the companieswhich voluntarily disclose theirCSR information, merely aiming a positive impression from their stakeholders.Companies tend to disclose CSR information by diluting the relevant CSR information with unnecessary information to build their desired images.

Ranking of European Union Member States Based on the Level of Knowledge Created by the Research and Development Sector

2014 ◽  
Vol 9 (1) ◽  
pp. 47-56
Author(s):  
Krystyna Romaniuk
Keyword(s):  
European Union ◽  
Research And Development ◽  
Knowledge Creation ◽  
Union Member ◽  
Political Life ◽  
Ranking Methods ◽  
Member States ◽  
Management Paradigms ◽  
Level Of Knowledge ◽  
European Union Member States

The contemporary era is characterized by revolutionary changes in the economy, technological progress, social and political life. Globalization exerts pressure on businesses and entire economies to increase their competitive strength which is defined as the ability to create knowledge. Knowledge creation and management became the new management paradigms. The responsibility for knowledge creation rests mainly upon the research and development sector. The aim of this study was to rank European Union Member States based on the level of knowledge created by their respective research and development sectors and to identify knowledge creation leaders. The analysis relied on EUROSTAT data for 2007-2011 and linear ranking methods with a reference standard. Our results indicate that Western European and Scandinavian countries are the leaders in the area of knowledge creation.

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