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Articles 1 - 5 of 5
Full-Text Articles in Business
Globalizing Online Learning: Exploring Culture, Corporate Social Responsibility, And Domestic Violence In An International Classroom, Daniela Peterka-Benton, Bond Benton
Globalizing Online Learning: Exploring Culture, Corporate Social Responsibility, And Domestic Violence In An International Classroom, Daniela Peterka-Benton, Bond Benton
Department of Justice Studies Faculty Scholarship and Creative Works
The construction of a successful online collaboration between distinct cultural groups requires an informed cultural awareness. This is the exploration of such an online collaboration between American and Turkish Students. The focus of the shared student interaction was the concept of corporate social responsibility. As the concept is enacted differently in different cultures, this represented an ideal opportunity for topical student reflection and for cultural exploration. The approach utilized focused on relationship-building as a preface to content discussion based participant preferences suggested by relevant cultural research (e.g., Hofstede). Corporate social responsibility campaigns in the United States and Turkey focused on …
The Assurance Market Of Sustainability Reports: What Do Accounting Firms Do?, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
The Assurance Market Of Sustainability Reports: What Do Accounting Firms Do?, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Department of Accounting and Finance Faculty Scholarship and Creative Works
The assurance of sustainability reports is a relatively new service offered by different providers such as accounting firms and consultants. The percentage of sustainability reports assured and the weight of the four largest accounting firms (Deloitte, EY, KPMG and PWC) in this new market are evolving in time. The purpose of this paper is to contribute to a better understanding of the role each one of the four major accounting firms (Big4) play in this assurance market. Using a generalized linear mixed model in an international sample, our results confirm that each Big4 accounting firm leverages its network of financial …
Commitment To Corporate Social Responsibility Measured Through Global Reporting Initiative Reporting: Factors Affecting The Behavior Of Companies, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Commitment To Corporate Social Responsibility Measured Through Global Reporting Initiative Reporting: Factors Affecting The Behavior Of Companies, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Department of Accounting and Finance Faculty Scholarship and Creative Works
The increasing importance of Corporate social responsibility to entrepreneurial policies has made it a leading topic in the literature. The strategic integration of Corporate social responsibility in the business core implies the communication between a company and its stakeholders. Sustainability reports are recognized worldwide as a tool that companies use to communicate their socially responsible behavior. The way companies communicate through their reports indicates their level of commitment to Corporate social responsibility. The objective of this paper is to analyze companies' behavior towards Corporate social responsibility based on their disclosure practices. We define four possible types of behavior: Novice, Cautious, …
Women On Boards: Do They Affect Sustainability Reporting?, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz-Blanco
Women On Boards: Do They Affect Sustainability Reporting?, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz-Blanco
Department of Accounting and Finance Faculty Scholarship and Creative Works
Sustainable reports are the basic tool used to reflect and communicate stakeholder dialogue. Therefore, sustainability reporting has become a key element for strategic management. Companies' strategies are defined and developed by their boards of directors. This study explores the relationship between sustainability reporting and the existence of at least three women on the board of directors. Our results show that in countries with a higher proportion of boards of directors with at least three women, the levels of CSR reporting are higher. We also find that countries with higher gender equality have more companies with boards of directors with at …
Effect Of Stakeholders' Pressure On Transparency Of Sustainability Reports Within The Gri Framework, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Effect Of Stakeholders' Pressure On Transparency Of Sustainability Reports Within The Gri Framework, Belen Fernandez-Feijoo, Silvia Romero, Silvia Ruiz
Department of Accounting and Finance Faculty Scholarship and Creative Works
Transparency is a quality of corporate social responsibility communication that enhances the relationship between the investors and the company. The objective of this paper is to analyze if the transparency of the sustainability reports is affected by the relationship of companies in different industries with their stakeholders. If this were the case, it would indicate that the pressure of significant stakeholders determines the required level of transparency of the reports. We find that the pressure of some groups of stakeholders (customers, clients, employees, and environment) improves the quality of transparency of the reports. We extend previous research by studying the …