Corporate Social Responsibility Risk and Audit Opinion
نویسندگان
چکیده
منابع مشابه
Idiosyncratic Risk and Disclosure of Corporate Social Responsibility: Emphasizing the Role of Corporate Governance
In this study, the impact of corporate social responsibility (CSR ) disclosure on idiosyncratic risk has been investigated concerning three stakeholder theory, information asymmetry, and risk management. It also goes further and explores the impact of some corporate governance mechanisms such as ownership structure, board characteristics, and incentive contracts on this relationship. To achieve...
متن کاملIndividual and Corporate Social Responsibility
Individual and Corporate Social Responsibility Society’s demands for individual and corporate social responsibility as an alternative response to market and distributive failures are becoming increasingly prominent. We first draw on recent developments in the “psychology and economics” of prosocial behavior to shed light on this trend, which reflects a complex interplay of genuine altruism, soc...
متن کاملEthics and Corporate Social Responsibility
The ethics we find in companies contains the same elements as the ethics in the socio-economic context in which they operate. The aspirations and ethical levels of companies operating in certain countries differ substantially from those of companies operating in other areas, where the defence of the environment, social welfare, human rights, cooperation, assistance are expected and offered to a...
متن کاملCorporate Social Responsibility and Firm Risk: Theory and Empirical Evidence∗
This paper presents an industry equilibrium model where firms can choose to engage in corporate social responsibility (CSR) activities. We model CSR activities as an investment in customer loyalty and show that CSR decreases systematic risk. This e§ect is stronger for firms producing di§erentiated goods and when consumers’ expenditure share on CSR goods is small. We find supporting evidence for...
متن کاملUnderstanding the “Corporate” in Corporate Social Responsibility
As progressives confront the problems of the twenty-first century, be they global poverty and increasing income inequality, the scourge of HIV and other diseases, educational disparities, or climate change, an increasingly popular strategy is to enlist corporations in the effort. Even as some progressives continue to launch attacks on corporate misbehavior, often excoriating corporations for ca...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: American Journal of Industrial and Business Management
سال: 2020
ISSN: 2164-5167,2164-5175
DOI: 10.4236/ajibm.2020.101001