Please use this identifier to cite or link to this item:https://hdl.handle.net/20.500.12259/58766
Type of publication: research article
Type of publication (PDB): Straipsnis recenzuojamoje užsienio tarptautinės konferencijos medžiagoje / Article in peer-reviewed foreign international conference proceedings (P1d)
Field of Science: Ekonomika / Economics (S004)
Author(s): Bendoraitienė, Evelina;Butkus, Mindaugas
Title: An assessment of CSR disclosure in EU countries
Is part of: Globalization and its socio-economic consequences 2017: 17th international scientific conference, 4th – 5th October 2017, Rajecke Teplice, Slovak Republic : proceedings (part I) / editor Tomas Kliestik. Zilina : University of Zilina, 2017
Extent: p. 123-130
Date: 2017
Keywords: CSR;CSR disclosure;Nonfinancial information
ISBN: 9788081542121
Abstract: Due to the accelerating globalization, nowadays companies face a growing number of requirements of community, government, trade unions, employees, suppliers and other stakeholders’. While fulfilling these requirements companies have formed their social responsibility policies, practices and reports. The paper focuses on the assessment of CSR disclosure in EU countries. According to the EU directive (Directive of the European Parliament, 2014) all major companies in EU should disclose in their management report relevant and useful information on their policies, main risks and outcomes relating to at least environmental matters, social and employee aspects, respect for human rights, anticorruption and bribery issues, diversity in their board of directors. To analyse the CSR disclosure in EU countries, the content analyses method was used during 2014-2016 period. The CSR reports were taken from Global compact database. As the study showed there is significant flexibility for companies to disclose relevant information (including reporting in a separate report), as well as they may rely on international, European or national guidelines (UN Global Compact, the OECD Guidelines for Multinational Enterprises, ISO 26000, EMAS, GRI). Although many companies disclosed their CSR activities, the level of disclosures are still low and differs within EU Countries. Most of the companies uses different CSR disclosure methodologies and differently disclose the aspects of CSR
Internet: http://ke.uniza.sk/sites/default/files/content_files/part_i_final_4.pdf
Affiliation(s): Ekonomikos katedra
Finansų katedra
Vytauto Didžiojo universitetas
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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