Whither corporate social reporting: Is it time to legislate?

Article Abstract:

This article reviews the development of corporate social reporting - its theoretical underpinnings, its conceptual frameworks, and its application in practice. Specifically, the usefulness and the actual use of the information contained in social reports are evaluated. In view of the experience to date and the current socio-economic conditions, a number of possible scenarios are discussed and policy options presented. The underlying challenge is to develop and institutionalize measures which ensure the usefulness and use of social reports. Doing this would make business more responsive to societal concerns by providing for the identification of information needs and for feedback processes, and by maximizing the reliability, credibility, and flexibility of reporting procedures. (Reprinted by permission of the publisher.)

Social aspects, United States, Reports, Corporations, Industry, Industries

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Beyond CSR: Organizational learning for global responsibility

Article Abstract:

Business organizations must transcend corporate social responsibility (CSR) and acquire global responsibility to face and tackle a wider range of problems. The discussion focuses on ways to expand the number of organizations involved in global responsibility and measures to expedite the learning process in dealing with global issues.

International aspects, Corporate social responsibility

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Organizational learning in China, Germany and Israel

Article Abstract:

Factors which enable organizational learning in nations undergoing significant social change are discussed. The results of research studies conducted in Germany, Israel and China are used to identify key elements of organizational learning.

China, Israel, Germany, Education, Comparative analysis, Business education

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