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Between mandatory and voluntary: non-financial reporting by German companies

Esther Hoffmann, Christian Dietsche, Christine Hobelsberger
2018 NachhaltigkeitsManagementForum | Sustainability Management Forum  
Non-financial reporting by German companies has long been a voluntary matter. As of fiscal year 2017, the CSR Directive Implementation Act makes it mandatory for some 500 large German companies.  ...  This article identifies the trends and developments in voluntary reporting based on an analysis of the quality of sustainability reports published by German companies from 2014 and 2015.  ...  , and reproduction in any medium, provided you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made.  ... 
doi:10.1007/s00550-018-0479-6 fatcat:xjj74f4ttfe4bfijgikoamzxfu

Corporate social responsibility reporting

Remmer Sassen, Ralf Isenmann
2018 NachhaltigkeitsManagementForum | Sustainability Management Forum  
By examining sustainability reports published before 2017, they identify state, scope and quality of voluntary reporting as a basis for any later comparisons. • Also investigating the status and development  ...  of voluntary reporting but from a different perspective of a nonbusiness sector, the study "Recent trends in sustainability reporting by German universities" of Azizi, Bien and Sassen introduces a specific  ... 
doi:10.1007/s00550-018-0480-0 fatcat:e6h37qa62bezlpmrdyunwxxkhi

To Legislate or Not to Legislate? A Comparison of the UK and South African Approaches to the Development and Implementation of Salt Reduction Programs

Karen Charlton, Jacqui Webster, Paul Kowal
2014 Nutrients  
A comparison of the UK and South African approaches to the development and implementation of salt reduction programs. Nutrients, 6 (9), 3672-3695. To legislate or not to legislate?  ...  A comparison of the UK and South African approaches to the development and implementation of salt reduction programs Abstract The World Health Organization promotes salt reduction as a best-buy strategy  ...  Paul Kowal has no conflicts of interest to report.  ... 
doi:10.3390/nu6093672 pmid:25230210 pmcid:PMC4179182 fatcat:ujt6dwukyjfs5hhvesroflj6xe

A Comparison of Mandatory and Voluntary Approaches to the Implementation of Globally Harmonized System of Classification and Labelling of Chemicals (GHS) in the Management of Hazardous Chemicals

Goh Choo TA, Mazlin Bin MOKHTAR, Peter John PETERSON, Nadzri Bin YAHAYA
2011 Industrial Health  
We report on an analysis of both the mandatory and voluntary approaches practised by the EU and the WHO respectively, with close reference to the GHS 'purple book'.  ...  utilized a voluntary approach by incorporating GHS elements in the WHO guidelines entitled 'WHO Recommended Classification of Pesticides by Hazard' in 2009.  ...  Acknowledgements The authors would like to acknowledge financial support from the Malaysian Ministry of Higher Education  ... 
doi:10.2486/indhealth.ms1258 pmid:22020020 fatcat:iffii5nzbzb2rg4nf7m7ht5dw4

A New Form of Reporting For Companies. The Integrated Reporting

Maria José da Silva Faria
2016 International Journal of Management and Economics Invention  
The importance of developing this research is due to the fact of integrating reporting as a new practice, and concept and a new form of communicating information through accountability.  ...  Companies which adopt this form of communication need models, and the institution that regulates integrated reporting is making adjustments on a framework to help them to compile information.  ...  necessary to check whether the existing rules should be voluntary or mandatory and disseminate the need for global adoption of integrated reporting.  ... 
doi:10.18535/ijmei/v2i11.02 fatcat:g7e3ewraircmxavw6sycakrmam

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

Patrycja Hąbek, Radosław Wolniak
2015 Quality & Quantity: International Journal of Methodology  
into account the mandatory and voluntary model of disclosure.  ...  Today, we can observe a growing number of companies issuing such reports as a part of their annual reports or as stand-alone CSR reports.  ...  Acknowledgments This publication has been prepared under the project funded by the National Science Centre Poland awarded on the basis of a decision number DEC 2011/03/B/HS4/01790.  ... 
doi:10.1007/s11135-014-0155-z pmid:26792950 pmcid:PMC4705117 fatcat:nxvy4jcxergejaxq4b6u42uvam

Public and Private Sector Environmental Reporting

Verónica Paula Lima Ribeiro, Sónia Maria da Silva Monteiro
2017 Review of Business and Legal Sciences  
A further objective, in addition, is to present a short reflection on the subject of mandatory and voluntary environmental disclosure.  ...  the ad hoc information, environmental report and/or sustainability report.  ...  legislation of voluntary nature should be abandoned in favour of a mandatory disclosure.  ... 
doi:10.26537/rebules.v0i26.1012 fatcat:yrewebc3xvcf7hw43xawkm6xu4

Integrated Reporting and Investment: How are They Related?

Bernadeta Susilo Martanti, Dessy Astuti Hermanto, Elin Noviyanti, Windy Rizkika Andriany
2020 Journal the Winners: Economics, Business, Management, and Information System Journal  
The result and discussion were integrated reporting increases the value relevance of information produced by the company and underline the way companies create a value over the short until long term by  ...  The research aimed to explore how integrated reporting potentially impact the investor decision within mandatory and voluntary regulation.  ...  The fact that from all the reviewed countries, only Africa applies the mandatory regulation indeed caused an unbalanced comparison between the mandatory and the voluntary.  ... 
doi:10.21512/tw.v21i1.5805 fatcat:tj2wpp6k5jc4xn47al5teqakye

IMPLEMENTING EXTERNALLY INDUCED INNOVATIONS: A COMPARISON OF RULE-BOUND AND AUTONOMOUS APPROACHES

A. A. Marcus
1988 Academy of Management Journal  
The findings suggested that nu clear power plants with relatively poor safety records tended to re spond in a rule-bound manner that perpetuated their poor safety per formance and that n"c1ear power plants  ...  whose safety records were relatively strong tended to retain their autonomy. a response that rein forced their strong safety performance.  ...  There is a rich array of data available from an entire industry (publicly-held utilities) allowing comparison across plants and across A-41 • • • companies.  ... 
doi:10.2307/256547 fatcat:cdzlkv4kgff4hi66nwjsoh4pn4

Ensuring medical device effectiveness and safety: a cross--national comparison of approaches to regulation

Daniel B Kramer, Yongtian T Tan, Chiaki Sato, Aron S Kesselheim
2014 Food and drug law journal  
We performed a legal and policy review of appraoches in the US, EU, Japan, and China to device regulation with a focus on postmarket surveillance.  ...  of patients and bolster public health.  ...  Kesselheim research focuses on the effects of intellectual property laws and regulatory policies on pharmaceutical development, the drug approval process, and the costs, availability, and use of prescription  ... 
pmid:24772683 pmcid:PMC4091615 fatcat:fhzymosb3bdltk2eiqwpxkfavm

Implementing Externally Induced Innovations: A Comparison of Rule-Bound and Autonomous Approaches

Alfred A. Marcus
1988 Academy of Management Journal  
The findings suggested that nu clear power plants with relatively poor safety records tended to re spond in a rule-bound manner that perpetuated their poor safety per formance and that n"c1ear power plants  ...  whose safety records were relatively strong tended to retain their autonomy. a response that rein forced their strong safety performance.  ...  There is a rich array of data available from an entire industry (publicly-held utilities) allowing comparison across plants and across A-41 • • • companies.  ... 
doi:10.5465/256547 fatcat:l5kbuuzwpfc6rpkrdi47zv6wk4

Sustainability Reporting in India – A Study of Infosys Sustainability Reports

Priyanka Nayak, Narayan Kayarkatte
2020 Zenodo  
However, accounting and reporting of these activities are still at a nascent stage, with nearly 40 companies disclosing their sustainability performance.  ...  In India, with the Companies Act 2013 making CSR mandatory in specified areas, more and more companies are undertaking sustainability and CSR initiatives.  ...  .  Launched the Infosys construction safety manual. 2018  Sustainability report complies with the SEBI's mandatory listing requirement  Falls in line with nine principles of National Voluntary Guidelines  ... 
doi:10.5281/zenodo.4320241 fatcat:lha2jvjaunctta7xg2u4t2sbwq

Sustainability Reporting in India – A Study of Infosys Sustainability Reports

Priyanka Nayak, Narayan Kayarkatte
2020 International journal of management, technology, and social science  
However, accounting and reporting of these activities are still at a nascent stage, with nearly 40 companies disclosing their sustainability performance.  ...  In India, with the Companies Act 2013 making CSR mandatory in specified areas, more and more companies are undertaking sustainability and CSR initiatives.  ...  .  Launched the Infosys construction safety manual. 2018  Sustainability report complies with the SEBI's mandatory listing requirement  Falls in line with nine principles of National Voluntary Guidelines  ... 
doi:10.47992/ijmts.2581.6012.0122 fatcat:fiys6vpg2jf3fd2tjx7z6et35u

CSR Reporting Practices of Hungarian Banks

D. D. Horváth
2017 International Journal of Engineering and Management Sciences  
Finally, the analysis and subsequent comparison of available CSR reports of banks will be presented.  ...  For most of the world's largest companies, reporting on non-financial information appears to be a continuing trend, so it is essential to present the new corporate reporting trends of the 21st century.  ...  Providing CSR reports is voluntary in most cases, but in some countries there are regulations making disclosure on CSR mandatory.  ... 
doi:10.21791/ijems.2017.3.7. fatcat:uk7qzmhquzetphskulbhs4nohm

Development of mandatory & voluntary instruments of sustainability reporting (SR) according to carrots & sticks 2006 - 2016

Ririn Breliastiti
2020 The Indonesian Accounting Review  
Sustainability Report (SR) has become one of the main reports of the world's leading companies.  ...  development of mandatory and voluntary instruments in implementing Sustainability Reporting (SR) in various Countries throughout the world from 2006 to 2016.  ...  Source: Processed by the researcher (2019) The 2006 Carrots & Sticks report presents the following: • A summary of arguments in favor of voluntary and mandatory standards; • A summary of mandatory  ... 
doi:10.14414/tiar.v10i1.1931 fatcat:t5vqz6ohenb3tjiz3alub5cusq
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