Corporate social responsibility : perspectives for sustainable corporate governance
著者
書誌事項
Corporate social responsibility : perspectives for sustainable corporate governance
E. Elgar, c2018
- : cased
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注記
Includes bibliographical references and index
内容説明・目次
内容説明
Corporate social responsibility (CSR) is setting new missions for companies and shining a welcome light on issues such as the behaviour of board members, shared value, the well-being of stakeholders, the protection of vulnerable individuals and the roles played by public opinion and shareholders. This timely book seeks to lay the foundations for a sustainable corporate governance based on the European Commission definition of CSR as 'the responsibility of enterprises for their impacts on society'. More generally, this sustainable corporate governance responds to some of the pressing challenges of the 21st century, from sustainable finance and climate change to carbon reduction and population growth.
The book offers a comprehensive theoretical and educational approach to CSR, with references to key international, European and national texts on this subject. It is written largely from a European and French perspective, but draws comparisons with the United Kingdom and United States. The close relationship between the demands of energy transition and corporate governance and the role of Social Responsibility Investment (SRI) and its relationship with CSR are covered in depth. In addition, the notion of a 'stakeholder', as well as changes in our understanding of this term and its impact on corporate governance, is explored in detail.
This significant book offers a theoretical and dynamic approach to CSR, adopting a holistic vision that is both practical and forward-looking. Providing a wealth of reference material and highlighting areas for future research, it is an ideal tool for both students and academics studying CSR.
目次
Contents: Foreword General Introduction Part 1 The issues of non-financial reporting 1. Review of Questions 2. Developments in Non-Financial Reporting 3. Non-Financial Information Requirements 4. A Sustainable Accounting System Part 2 Behaviours and sanctions 5. Review of Questions A. Behaviours 6. Corporate Administration and Management 7. What Guides or Labels for Socially Responsible Behaviour? 8. Dialogue with Stakeholders 9. Corporate Transactions 10. What other Paths or Avenues for Investigation Exist? B. What Sanctions? General Presentation 11. Diversity of Traditional Sanctions 12. Reputation 13. A Special Sanction: Environmental Liability in Groups of Companies Part 3 Sustainable Finance, Responsible Investors 14. Review of Questions 15. General Overview of Socially Responsible Investment 16. Towards Responsible Investors 17. Sustainable Finance Projects Conclusion Index
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