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Integrating Best Reporting Practices for Enhancing Corporate Social Responsibility

In: Corporate Social Responsibility in the Global Business World

Author

Listed:
  • Ioana-Maria Dragu

    (Babes-Bolyai University)

  • Adriana Tiron-Tudor

    (Babes-Bolyai University)

Abstract

The importance of the current research lies in its contribution to international accounting literature in the field of accounting and corporate reporting. The study should hopefully become a starting point for future research debate on integrating reporting practices to enhance corporate social responsibility. By amplfying the advantages of developing CSR practices, we similarly seek to increase awareness about integrated reporting in order to hopefully increase the number of companies that would voluntarily adopt corporate social responsibility accounting. Which we believe this action would create value and benefit stakeholders and companies which choose to adopt this type of reporting. The main objective of this chapter is to present the coordinates of corporate social responsibility practices and ultimately to perform an analysis of the insights of corporations’ practices, by determining the level of their CSR disclosures.

Suggested Citation

  • Ioana-Maria Dragu & Adriana Tiron-Tudor, 2014. "Integrating Best Reporting Practices for Enhancing Corporate Social Responsibility," Springer Books, in: Asli Yüksel Mermod & Samuel O.Idowu (ed.), Corporate Social Responsibility in the Global Business World, edition 127, chapter 0, pages 27-47, Springer.
  • Handle: RePEc:spr:sprchp:978-3-642-37620-7_2
    DOI: 10.1007/978-3-642-37620-7_2
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    Cited by:

    1. Asif Khan & Li-Ru Chen & Chao-Yang Hung, 2021. "The Role of Corporate Social Responsibility in Supporting Second-Order Social Capital and Sustainable Innovation Ambidexterity," Sustainability, MDPI, vol. 13(13), pages 1-15, June.
    2. Cesar Saenz & Lyla Romero, 2020. "Relationship between corporate governance and social responsibility: Evidenced in mining companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 552-561, March.

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