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Integrating Best Reporting Practices for Enhancing Corporate Social Responsibility

Ioana-Maria Dragu and Adriana Tiron-Tudor ()
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Ioana-Maria Dragu: Babes-Bolyai University
Adriana Tiron-Tudor: Babes-Bolyai University

Authors registered in the RePEc Author Service: Adriana Tiron Tudor

Chapter Chapter 2 in Corporate Social Responsibility in the Global Business World, 2014, pp 27-47 from Springer

Abstract: Abstract The importance of the current research lies in its contribution to international accounting literature in the field of accounting and corporate reporting. The study should hopefully become a starting point for future research debate on integrating reporting practices to enhance corporate social responsibility. By amplfying the advantages of developing CSR practices, we similarly seek to increase awareness about integrated reporting in order to hopefully increase the number of companies that would voluntarily adopt corporate social responsibility accounting. Which we believe this action would create value and benefit stakeholders and companies which choose to adopt this type of reporting. The main objective of this chapter is to present the coordinates of corporate social responsibility practices and ultimately to perform an analysis of the insights of corporations’ practices, by determining the level of their CSR disclosures.

Keywords: Corporate Social Responsibility; Corporate Social Responsibility Action; Corporate Responsibility; Corporate Social Responsibility Practice; Corporate Social Responsibility Disclosure (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-37620-7_2

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DOI: 10.1007/978-3-642-37620-7_2

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