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Reporting and auditing

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Is corporate self-disclosure effective?
( J.L. Short;M.W. Toffel / Harvard Business School , 2007)
Programmes encouraging firms to police their own regulatory compliance and voluntarily disclose the violations they find are becoming increasingly important elements of regulatory strategy, and may be...
Does self-policing improve environmental performance?
( M.W. Toffel;J.L. Short / Harvard Business School , 2008)
This paper evaluates the self-regulatory practice known as self-policing among businesses, which involves encouraging regulated entities to monitor their own compliance with the law and report and cor...
A review of the emerging management literature on self-regulatory institutions
( A. King;M.W. Toffel / Harvard Business School , 2007)
This paper discusses how institutions can resolve environmental problems. The paper reviews the emerging management literature on self-regulatory institutions, suggesting that these institutions can p...
Enhancing transparency in Hong Kong garment company supply chains
( CSR Asia , 2009)
This report examines transparency in Hong Kong garment sector supply chain operations to provide an update of their overall performance, and any key developments facing Hong Kong companies....
Do MNCs in China honour their environmental information disclosure commitments?
( Greenpeace International , 2008)
Western countries have established a relatively complete legal system for environmental information disclosure by businesses, and many multinational companies (MNCs) have gained practical experience i...
A guide to prepare CSR indicators
( United Nations [UN] Conference on Trade and Development , 2008)
This guidance is a voluntary technical aid for, among others, enterprises, investors and regulators. The purpose is to assist enterprises in producing concise and comparable corporate responsibility i...
How do companies respond to pressure from social activists and shareholders for information disclosure?
( E.M. Reid;M.W. Toffel / Harvard Business School , 2008)
Social activists are increasingly attempting to directly influence corporation behavior, using tactics such as shareholder resolutions and product boycotts to encourage companies to improve their envi...
Sustainable development principles for mining and metal sector
( International Council on Mining and Metals [ICMM] , 2006)
This document details International Council on Mining and Metals's (ICMM) sustainable development framework. Membership of ICMM requires a commitment to implement ICMM’s Sustainable Development ...
Corporate governance in Asian economies.
( OECD Development Centre , 2007)
This paper presents a comparative table containing a comparative overview of the corporate governance frameworks in 13 Asian economies. The table is primarily based on information provided by experts ...
Does mandatory information disclosure generate positive responses for firms?
( A.K. Chatterji;M.W. Toffel / John F. Kennedy School of Government, Harvard University , 2007)

This paper suggests that as national governments lose the ability to regulate activities of business, interest groups and concerned citizens are turning to private governance for its regulation. Th...

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