This research reviews and analyzes prior corporate social responsibility (CSR) studies centered on its implications and disclosure in higher education institutions (HEIs). Nine major databases were analyzed to review research articles from various business, management, higher education, and accounting journals for the period of 2004–2020. We follow the seven-step systematic review guidelines developed by Fink 2019 and we base our review analysis on fifty-eight journal articles. The systematic literature review results show a significant increase in the number of CSR article publications and the extent and trend of disclosure. The majority of prior research was based on questionnaires to evaluate the HEIs curriculum and focus on the CSR implication process. However, HEIs are still lagging behind in CSR implication and disclosure, and with a long way to go to obtain sustainability goals. From the study, several opportunities for future research emerged. This study can be useful for HEIs policymakers and practitioners to access the usefulness of CSR implications and disclosures in HEIs. In addition, this analysis assists scholars to explore in-depth the uncovered points related to CSR in HEIs context. This is the first systematic review of CSR implications and disclosures that comprehensively covers higher education institutions as a sector and presents a reference for academic literature from 2004 to 2020.
Through integrated reporting (IR) and integrated thinking (IT), higher education institutions (HEIs) can engage future students, staff and other key stakeholders. This paper examines the impact of IR framework implementation on core activities disclosure within the UK HEIs. In particular, the authors explore the influence of the integrated thinking approach, intended to enhance the extent of the IR content elements, teaching and learning, internationalisation and research activities disclosure. The study is based on the annual reports of 123 UK HEIs over 3 years—2015–16, 2016–17 and 2017–18. Consistent with the predictions of legitimacy theory and the integrated thinking approach, the results show the extent that integrated reporting content elements and HEIs core activities disclosure practices have increased over the study period. The results also indicate that adoption of the IR framework, league table ranking position, key performance indicator reporting, size, research quality and graduate prospects all have significant positive influences on HEIs core activities disclosure. Based on the findings, the recommendations are that UK HEI governing and other regularity bodies, such as British Universities Finance Director Groups, Leadership Foundation in Higher Education and the Higher Education Funding Council, should consider development of voluntary integrated reporting guidelines and a core activities disclosure framework.
Stakeholders’ demand for corporate social responsibility (CSR) not only creates pressure on the corporation, but corporations are also themselves aware about leading CSR activities’ reporting and embedding sustainable activities to create value for the short, medium, and long-term. This research investigates the sustainable development and corporate social responsibility of Amazon as one of the most influential multinational enterprises in the world. In this regard, this study sheds light on how Amazon has combined its own interests with corporate social responsibility and sustainable development, and how they have responded to a series of challenges brought by economic globalization to corporate social responsibility and sustainable development. The results of this detailed investigation of Amazon from 2018 to 2020 show that Amazon has performed very well in terms of social responsibility and sustainable development. In particular, climate, environment, carbon emissions and other natural measures. However, there are some shortages in terms of human rights, such as insufficient protection and care for employees during the COVID-19 pandemic, and labor union issues. In addition, the study concluded that Amazon has sufficient experience to balance profit and corporate social responsibility. In response to the challenges of globalization, Amazon has also adjusted its sustainable development strategy in a timely manner, which can be used as a reference for other multinational enterprises.
We provide theoretical and empirical insights into the impact of COVID-19 on Amazon’s financial position. A longitudinal case study of Amazon’s financial situation during the 2016–2020 period, and time-series analysis, ratio analysis, and DuPont analysis, are employed as a quantitative methodology to explore Amazon’s financial situation changes before and after the COVID-19 pandemic. As for the robustness of the in-depth analysis, we compare Amazon’s financial performance and position with Walmart. The result shows that the COVID-19 pandemic did not have a huge negative impact on the companies’ financial performance because of its promotion of their development. However, this study provides an in-depth analysis of the influence of COVID-19 on Amazon’s financial situation, which financial aspects are most affected by COVID-19, which are not, and the company’s response to COVID-19. Therefore, this study sheds light on the accounting literature to demonstrate the impact of COVID-19 on Internet companies’ financial performance and provides some reference values for subsequent academic research.
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