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Full-Text Articles in Business
Corporate Social Responsibility Reporting Standards Utilization And Influences On Their Adoption, Julie Beckel Nelsen
Corporate Social Responsibility Reporting Standards Utilization And Influences On Their Adoption, Julie Beckel Nelsen
Dissertations (1934 -)
Many organizations disclose non-financial operations through a formal corporate social responsibility (CSR) or sustainability report assessing how the firm’s actions impact the environment, humanity, society, and economy. These publicly available reports offer detailed data to stakeholders, and they can guide companies to improve operations, reduce costs, and advance sustainability. Yet, no required disclosure or disclosure method exists for U.S.-based firms, and comparison and evaluation of impact without a standard are problematic. Using Minnesota’s Fortune 500 firms as the sample, this study determined the state of reporting CSR using a standard and determine the influences to adopting CSR reporting standards within …
Asset Owner Governance And Fiduciary Effectiveness: The Case Of Public Pension Plans, Christopher Kinne Merker
Asset Owner Governance And Fiduciary Effectiveness: The Case Of Public Pension Plans, Christopher Kinne Merker
Dissertations (1934 -)
Purpose: The U.S. and many developed countries are currently facing a retirement savings crisis. The governance of institutional funds, such as public pension plans, is coming under greater scrutiny in light of systematic chronic underfunding, declining investment returns and shifts into higher risk asset classes. A disconnect exists between an organization’s process under the standards, and the outcome of this process, the overall effectiveness of the organization and, in particular, its investment performance and funding status. Methodology: In 2012, there were approximately 6,300 public retirement systems in the United States with over $3 trillion in assets. We collected financial, governance …