Articles liés à Social Reporting in Ireland and Germany - A Comparison
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Diplomarbeit, die am 19.04.2004 erfolgreich an einer Hochschule in Irland im Fachbereich School of Marketing eingereicht wurde. Abstract: Worldwide political and economic changes within the last two decades opened the way to increased globalisation. The
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Social Reporting in Ireland and Germany - A Comparison
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Diplomarbeiten Agentur diplom.de, 2004
ISBN 10 : 3838681878
ISBN 13 : 9783838681870
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Vendeur : California Books, Miami, FL, Etats-Unis
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Social Reporting in Ireland and Germany - A Comparison
impression à la demandeVendeur : BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Allemagne
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Taschenbuch. Etat : Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -Diploma Thesis from the year 2004 in the subject Business economics - Business Management, Corporate Governance, grade: 1,5, Dublin Institute of Technology (School of Marketing), language: English, abstract: Inhaltsangabe:Abstract:Worldwide political and economic changes within the last two decades opened the way to increased globalisation. The existence of multinational organisations, together with their increasing power and influence put a threat on the political and social system. Against this background the social responsibilities of companies together with their social reporting practice must be re-examined in order to guarantee transparency and equality between all members of society. The following work compares the social reporting practice of two European countries Ireland and Germany. As it is not possible to conduct a representative analysis within the limiting framework of this paper, the annual reports of Fyffes and the Douglas Holding AG, issued in the same year (2002), are analysed and compared. Two Interviews were also conducted in order to show additional opinions of the current reporting practice.To describe social reporting, the underlying idea, which is corporate social responsibility, is presented at first. Different theoretical approaches to the concept of social reporting are introduced, as well as a few operational models. The legal accounting framework of the two countries is also briefly introduced in order to show possible mandatory elements of social reporting within the legal system.The conclusion of this paper shows that both companies report very little on their corporate social responsibility due to various reasons. Both interviewees support this finding and give additional explanations. As mentioned above, this research is not representative concerning the Irish and German social reporting practice in general and therefore is limited in its conclusions.Inhaltsverzeichnis:Table of Contents:List of abbreviationsivList of figuresviList of tablesviiAbstract1Introduction21.CORPORATE SOCIAL RESPONSIBILITY41.1Historical Perspective41.1.1The Origin41.1.2The changing scope of Corporate Responsibilities51.1.3The introduction of the term 'Corporate Social Responsibility'51.2Definition61.2.1Different schools of thought61.2.2Carroll's Model of CSR71.3Stakeholder Approach91.3.1The Business Environment91.3.2Framework of Stakeholder Pressure101.4Summary132.SOCIAL REPORTING152.1Why Social Reporting 152.1.1What does accountability mean 152.1.2Limitations of traditional accounting162.1.3Justifications for additional disclosures172.2Definition of Social Reporting222.2.1Systematic corporate social accounts222.2.2The internally and externally focussed approach232.2.3Principles of a reporting system242.3Operational Models of Social Reporting262.3.1International reporting and accountability initiatives262.3.2European reporting and accountability initiatives302.4Summary323.PRINCIPLES OF IRISH REPORTING343.1Legal Regulation343.1.1Summary of company law343.1.2Summary of Accounting Provisions of Legislation363.1.3Additional legislation influencing the content of published accounts393.2Irish Accounting Profession393.2.1Organisation of the Accounting Profession393.2.2Auditing requirements393.2.3Audit Reports403.3Form and content of published financial statements in Ireland413.3.1General overview413.3.2Directors' report423.4Irish Stock Exchange443.5Summary454.PRINCIPLES OF GERMAN REPORTING474.1Legal regulation474.1.1General Accounting Rules474.1.2The purpose of annual accounts504.1.3The German Accounting Standar. 112 pp. Englisch. N° de réf. du vendeur 9783838681870
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Social Reporting in Ireland and Germany - A Comparison
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Social Reporting in Ireland and Germany - A Comparison
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Social Reporting in Ireland and Germany - A Comparison
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PAP. Etat : New. New Book. Delivered from our UK warehouse in 4 to 14 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000. N° de réf. du vendeur L0-9783838681870
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Social Reporting in Ireland and Germany - A Comparison
impression à la demandeVendeur : AHA-BUCH GmbH, Einbeck, Allemagne
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Taschenbuch. Etat : Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - Diploma Thesis from the year 2004 in the subject Business economics - Business Management, Corporate Governance, grade: 1,5, Dublin Institute of Technology (School of Marketing), language: English, abstract: Inhaltsangabe:Abstract:Worldwide political and economic changes within the last two decades opened the way to increased globalisation. The existence of multinational organisations, together with their increasing power and influence put a threat on the political and social system. Against this background the social responsibilities of companies together with their social reporting practice must be re-examined in order to guarantee transparency and equality between all members of society. The following work compares the social reporting practice of two European countries Ireland and Germany. As it is not possible to conduct a representative analysis within the limiting framework of this paper, the annual reports of Fyffes and the Douglas Holding AG, issued in the same year (2002), are analysed and compared. Two Interviews were also conducted in order to show additional opinions of the current reporting practice.To describe social reporting, the underlying idea, which is corporate social responsibility, is presented at first. Different theoretical approaches to the concept of social reporting are introduced, as well as a few operational models. The legal accounting framework of the two countries is also briefly introduced in order to show possible mandatory elements of social reporting within the legal system.The conclusion of this paper shows that both companies report very little on their corporate social responsibility due to various reasons. Both interviewees support this finding and give additional explanations. As mentioned above, this research is not representative concerning the Irish and German social reporting practice in general and therefore is limited in its conclusions.Inhaltsverzeichnis:Table of Contents:List of abbreviationsivList of figuresviList of tablesviiAbstract1Introduction21.CORPORATE SOCIAL RESPONSIBILITY41.1Historical Perspective41.1.1The Origin41.1.2The changing scope of Corporate Responsibilities51.1.3The introduction of the term 'Corporate Social Responsibility'51.2Definition61.2.1Different schools of thought61.2.2Carroll's Model of CSR71.3Stakeholder Approach91.3.1The Business Environment91.3.2Framework of Stakeholder Pressure101.4Summary132.SOCIAL REPORTING152.1Why Social Reporting 152.1.1What does accountability mean 152.1.2Limitations of traditional accounting162.1.3Justifications for additional disclosures172.2Definition of Social Reporting222.2.1Systematic corporate social accounts222.2.2The internally and externally focussed approach232.2.3Principles of a reporting system242.3Operational Models of Social Reporting262.3.1International reporting and accountability initiatives262.3.2European reporting and accountability initiatives302.4Summary323.PRINCIPLES OF IRISH REPORTING343.1Legal Regulation343.1.1Summary of company law343.1.2Summary of Accounting Provisions of Legislation363.1.3Additional legislation influencing the content of published accounts393.2Irish Accounting Profession393.2.1Organisation of the Accounting Profession393.2.2Auditing requirements393.2.3Audit Reports403.3Form and content of published financial statements in Ireland413.3.1General overview413.3.2Directors' report423.4Irish Stock Exchange443.5Summary454.PRINCIPLES OF GERMAN REPORTING474.1Legal regulation474.1.1General Accounting Rules474.1.2The purpose of annual accounts504.1.3The German Accounting Standar. N° de réf. du vendeur 9783838681870
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Social Reporting in Ireland and Germany - A Comparison
Edité par
Diplomarbeiten Agentur diplom.de, 2004
ISBN 10 : 3838681878
ISBN 13 : 9783838681870
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Vendeur : Ria Christie Collections, Uxbridge, Royaume-Uni
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Social Reporting in Ireland and Germany - A Comparison
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Etat : New. Print on Demand pp. 112 424:B&W 5.83 x 8.27 in or 210 x 148 mm (A5) Perfect Bound on Creme w/Matte Lam. N° de réf. du vendeur 132846826
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Social Reporting in Ireland and Germany - A Comparison
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Etat : New. Print on Demand pp. 112. N° de réf. du vendeur 26127707957
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Social Reporting in Ireland and Germany - A Comparison
Edité par
GRIN Verlag|diplom.de, 2004
ISBN 10 : 3838681878
ISBN 13 : 9783838681870
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Vendeur : moluna, Greven, Allemagne
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Etat : New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. Diploma Thesis from the year 2004 in the subject Business economics - Business Management, Corporate Governance, grade: 1,5, Dublin Institute of Technology (School of Marketing), language: English, abstract: Inhaltsangabe:Abstract:Worldwide political . N° de réf. du vendeur 5426980
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