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Articles 1 - 8 of 8
Full-Text Articles in Accounting
Multinational Oil Companies Operating In Nigeria: An Assessment Of Sustainability Disclosure Performance, Bukar Zanna Waziri Mr
Multinational Oil Companies Operating In Nigeria: An Assessment Of Sustainability Disclosure Performance, Bukar Zanna Waziri Mr
Bukar Zanna Waziri Mr
The operations of multinational oil companies (MNOCs) in Nigeria over the years have translated into perpetual economic upsurge with compromised social and environmental tendencies. To this end, the study assesses the sustainability disclosure performance of MNOCs operating in Nigeria by making comparison between the actual practical performance and their reported disclosures regarding sustainability. The study used secondary data inform of discrete (sustainability, corporate social responsibility, safety, environmental, corporate citizenship reports via content analysis to generate variables for statistical analysis. Global Reporting Initiative (GRI), Three Dimensions (3D) sustainability disclosure performance indicators are then used as a standard gauge of MNOCs sustainability …
Sustainability And Corporate Governance, Shyam Sunder
Sustainability And Corporate Governance, Shyam Sunder
Shyam Sunder
No abstract provided.
The Sustainable Corporation: Lessons From Avatar, Norm Borin
The Sustainable Corporation: Lessons From Avatar, Norm Borin
Norm A. Borin
This article uses the fictitious company RDA from the movie Avatar as a textbook case of corporate non-sustainability. We provide a list of mistakes RDA made and provide parallel corporate examples in our own society in the areas of stakeholder analysis, corporate governance and systems thinking using the triple bottom line. For each area we present a framework that companies could use to operate in a more sustainable manner.
Triple Bottom Line Reporting For Cpas, Steven Mintz
Triple Bottom Line Reporting For Cpas, Steven Mintz
Steven Mintz
There is a growing trend of governmental agencies and non- profit organizations issuing TBL reports. TBL reporting addresses three broad areas affecting society: economic, including financial reporting; ecological, including the environment; and social, including social responsibility. Accountability for the environmental, social, and economic impacts of a com-pany is increasingly becoming a part of every manager’s job. TBL reporting is emerging as an important and necessary part of an organization’s disclosure. TBL is consistent with the broad stakeholder perspective of corporate social responsibility (CSR), which entails reporting to a wider group of stakeholders comprising not only shareholders but also creditors, employees, …
Special Edition Of Journal Of Business Ethics, Marilynn P. Fleckenstein Ph.D., Patrick Flanagan, Victoria Shoaf Ph.D., Patricia Werhane Ph.D.
Special Edition Of Journal Of Business Ethics, Marilynn P. Fleckenstein Ph.D., Patrick Flanagan, Victoria Shoaf Ph.D., Patricia Werhane Ph.D.
Patrick Flanagan
DePaul University hosted the 14th Annual International Conference Promoting Business Ethics, at The Standard Club in Chicago, November 1–3, 2007. Academic and business leaders came together to explore the important ethical issues facing the business community in the twenty-first century. The articles in this special volume of The Journal of Business Ethics have been selected from the many presentations at this conference. Sponsored annually by the Vincentian Universities in the United States (DePaul University, in Chicago, Illinois; Niagara University in Niagara Falls, NY; and St. John’s University in Queens, NY) this conference promotes the mission of St. Vincent DePaul, the …
A Sustainable Future, David A. Bainbridge
A Sustainable Future, David A. Bainbridge
David A Bainbridge
A key step toward a more sustainable future is beginning the discussion of what this would entail. What are the defining characteristics of sustainability? How could we get there? What benefits and costs might this involve?
Special Edition Of Journal Of Business Ethics, Patrick Flanagan, Marilynn P. Fleckenstein Ph.D., Victoria Shoaf Ph.D., Patricia Werhane Ph.D.
Special Edition Of Journal Of Business Ethics, Patrick Flanagan, Marilynn P. Fleckenstein Ph.D., Victoria Shoaf Ph.D., Patricia Werhane Ph.D.
Patrick Flanagan
The articles in this special volume of Journal of Business Ethics have been selected from the many presentations at this conference and represent a cross section of the topics and issues covered at the Vincentian Business Ethics Conference at the Manhattan campus of St. John's University in the fall of 2009. Sponsored annually by the Vincentian universities in the United States (DePaul University, in Chicago, Illinois; Niagara University in Niagara Falls, NY; and St. John’s University in Queens, NY), this conference promotes the mission of St. Vincent DePaul, the seventeenth-century Roman Catholic saint who serves as the patron of these …
Ethics In A Time Of Crises, David A. Bainbridge
Ethics In A Time Of Crises, David A. Bainbridge
David A Bainbridge
Global crises reveal the weakness of our current ethical construct. A more inclusive ethical framework is needed to encourage and support sustainable development and management of resources and restoration of damaged ecosystems.