Corporate social responsibility, mining and “audit culture”

Kemp, Deanna; Owen, John R.; Graaff, Shashi van de

doi:10.1016/j.jclepro.2011.11.002

Cited by 88 publications

(63 citation statements)

References 48 publications

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“…Such observations have affinity with the evaluation of the contemporary audit culture in CSR by Kemp, Owen and van de Graaff (2012). They suggest that audits are hampered by an "over-reliance on external parties to generate performance data against pre-selected indicators" (Kemp, et al, 2012: 5), which leads to a limited ability of these audits to "stimulate internal engagement around social and organizational norms and principles" (Kemp, et al, 2012: 1).…”

Section: Managerial Relevancementioning

confidence: 99%

On the effectiveness of private transnational governance regimes—Evaluating corporate sustainability reporting according to the Global Reporting Initiative

Barkemeyer

Preuss

Lee

2015

Journal of World Business

102

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Section: Managerial Relevancementioning

confidence: 99%

On the effectiveness of private transnational governance regimes—Evaluating corporate sustainability reporting according to the Global Reporting Initiative

Barkemeyer

Preuss

Lee

2015

Journal of World Business

102

View full text Add to dashboard Cite

“…Proper communication and understanding of community concerns facilitates the integration process and enables the maximization of available resources by tackling specific needs [2,33,38]. As reported by the analyzed companies, a popular measure was to establish mechanisms to facilitate dialog, reporting significant results for integration with local communities.…”

Section: Discussionmentioning

confidence: 99%

“…-The use of sustainability and CSR metrics helps decision-makers to set goals, gauge company's progress, benchmark competitiveness, and compare alternatives of sustainable development [32][33][34][35].…”

Section: Benefits Challengesmentioning

confidence: 99%

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Corporate Social Responsibility Applied for Rural Development: An Empirical Analysis of Firms from the American Continent

2016

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Corporate Social Responsibility has been recognized by policymakers and development specialists as a feasible driver for rural development. The present paper explores both theoretically and empirically how firms involved in CSR provide development opportunities to rural communities. The research first evaluates the applied literature on the implementation of CSR by private firms and policymakers as means to foster sustainable rural development. The empirical research analyses the CSR activities of 100 firms from a variety of industries, sizes, and countries to determine the type of companies who are involved in rural development and the kind of activities they deployed. Results from the empirical research show that although rural development initiatives are not relevant for all types of companies, a significant number of firms from a variety of industries have engaged in CSR programs supporting rural communities. Firms appear to be interested in stimulating rural development and seem to benefit from it. This paper also includes an exploration of the main challenges and constraints that firms encounter when encouraging rural development initiatives.

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Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement

2015

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There are an increasing number of companies in the mining and metals sector disclosing environmental sustainability information in their annual reports, sustainability reports and corporate internet web pages. However, there is ongoing debate about the relationship between the quantity and the quality of environmental disclosure. That is, does an increase in number equate to an increase in quality? This study investigates the relationship between the quantity and the quality of environmental disclosure reports. Using content analysis, we examine the environmental disclosure of 55 Australian mining and metal companies which are listed among the Australian Securities Exchange's (ASX) Top 100 mining and metal sector companies. We find that the size of firms influences both the quantity and the quality of corporate environmental disclosure. That is, we find that market capitalization is positively and significantly correlated to the quantity (number of words) and the quality of disclosure. We also confirm that there is a very highly significant, positive correlation between quantity (number of words) and quality of environmental disclosure. In order to investigate any differences between the top performing group and the bottom performing group in terms of environmental disclosure quality, further analysis also confirms that there is a positive relationship between the quantity and the quality of environmental disclosure.

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Corporate social responsibility, mining and “audit culture”

Cited by 88 publications

References 48 publications

On the effectiveness of private transnational governance regimes—Evaluating corporate sustainability reporting according to the Global Reporting Initiative

On the effectiveness of private transnational governance regimes—Evaluating corporate sustainability reporting according to the Global Reporting Initiative

Corporate Social Responsibility Applied for Rural Development: An Empirical Analysis of Firms from the American Continent

Does Size Matter? Evaluating Corporate Environmental Disclosure in the Australian Mining and Metal Industry: A Combined Approach of Quantity and Quality Measurement

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