Suchergebnisse

This book explores the key issues of corporate social responsibility (CSR) and reporting as applied to sports organizations, with particular attention to the Italian environment. It is divided into two parts, the first of which examines the general principles and reporting tools of CSR; these represent the reference point for all types of organization, including sports organizations. The coverage encompasses the evolution of CSR and the latest standards issued by authoritative international public and private institutions. The aim is to provide readers with a sound basis for understanding fully the application of these principles and reporting tools within the world of sport. The second part is devoted to a detailed analysis of the CSR strategies and social reporting initiatives adopted by sports organizations. Although the focus is primarily on Italian sports organizations, due attention is also paid to world benchmarks. In particular, the analysis examines the CSR strategies and reporting initiatives developed by international and Italian sports federations and by two international professional football clubs. The book will be of wide interest to academics, students, and practitioners.

"The intensity and scope of attention to the (negative) impacts of business activities on the social and natural environment have waxed and waned over the past forty years. A revival of interest on a wide scale is visible and audible again today. Numerous organizations, including the United Nations, the European Commission, national governments, and public interest groups, are calling for business to publish reports documenting their impacts on society and the environment. What can be learned from the early years of work in the area of corporate social responsibility and responsiveness, and how must the methods be altered in light of the changes that have occurred in the way the topic is defined today and in light of the new media available, especially the internet? This article tackles these two questions first by recalling which of the original concepts were found particularly useful, outlining their key strengths and weaknesses, and then by exploring the factors that currently characterize the field." (author's abstract)

Areas of research in economics and management science become increasingly close – they overlap and become very similar. New events, new products of people's actions, new patterns of behaviour arise with a pace unknown before. Institutionalisation of these phenomena aimed at their broad codification also takes on new forms. We live in an age of ubiquitous innovativeness. Naturally, the question arises: should innovations be perceived in the same way as in the past? Are there any new types of innovations that have appeared lately? Are the current definitions of market and social innovations still up to date?
The aim of the article is to present a change in approach to innovations over time, with particular focus on their market and social aspects. The author attempts to answer the following questions: how did technological progress visible in the networking of economy influence the understanding of social innovations, what is the role of social production and exchange which replace gradually market exchange, in the social innovation definition, to what extent is the cooperation within a community in the virtual space characteristic of a special class of social innovation?
The research method used by the author is based on literature studies on innovations and on the economics of cooperation (access, sharing, co‑use). It comprises an analysis of different concepts of innovation, in particular different definitions of the name, an analysis of different approaches to cooperation economics, comparisons of the obtained results, and conclusions formulation.
The approach to innovation changes over time – from a technical, social and market approach to a differently understood today social approach. Contemporary, the criteria for innovation "society" are different. The understanding of innovation is influenced by the increased role of social production and exchange at the expense of market exchange. The networking of the information economy significantly strengthens the social aspect of innovation. Cooperation within a community, including co‑creation of goods, access to them, their co‑use and sharing, is an extreme example of the advantage of the social dimension of innovation over its market aspect.

This chapter sheds light on the European Union's (EU) latest strategies, guidelines and principles for Corporate Social Responsibility (CSR), corporate governance and sustainability reporting. It reports on several EU governments' regulatory roles as their societal governance is based on interdependent relationships with stakeholders. As a matter of fact, there are some of the EU countries who have already introduced intelligent substantive and reflexive regulations for their environmental, social and governance (ESG) reporting. Of course, there are different actors and drivers who are shaping CSR communications and policies in relational frameworks with the civil society and corporate businesses. This chapter reports on national CSR policies that are related to the disclosures of non-financial performance of organisations. It transpires that very often, governments, NGOs and corporate businesses resort to non-governmental organisations' regulatory instruments such as process and performance-oriented tools that help them to structure their ESG reports. These instruments usually focus on issues such as labour standards, human rights, health and safety, environmental protection, corporate governance and the like. Therefore, this contribution makes reference to some of the most relevant EU recommendations for the disclosure of integrated reporting. It posits that the way forward is to have more proactive EU governments that raise the profile of CSR. This chapter indicates that any compulsory reinforcement of the regulatory measures may possibly result in efficiencies and operational cost savings for businesses, in the long term. In this light, more effective communication and dialogue between stakeholder groups will help to raise awareness of the public policy case as well as the business case for CSR. Notwithstanding, it is in the businesses' self-interest to anticipate regulatory pressures for ESG initiatives. Ultimately, when businesses implement corporate sustainability and responsibility they forge fruitful relationships with key stakeholders, including the regulatory ones. In doing so, they will also address societal, environmental, governance and economic deficits. ; peer-reviewed

PurposeThis paper aims to examine the extent to which publicly‐listed Caribbean companies provide social and environmental disclosures (SED), and the factors related to their disclosure practices. It is motivated by the dearth of studies of SED among publicly listed Caribbean firms.Design/methodology/approachAll 55 companies with common shares listed on the main tier of one of the three major Caribbean stock exchanges in December 2010 were included in the study. The comprehensiveness of SED was measured using an unweighted 43‐item disclosure index. The research hypotheses were examined using multiple regression analysis.FindingsThe level of SED in the Caribbean was relatively low (M=33.7 per cent, SD=25.3 per cent). The amount of SED was positively related to firm size, industry affiliation, foreign influence and organizational culture. Firm profitability, national culture, importance of public equity financing, gender diversity, and director independence were not statistically related to SED comprehensiveness.Practical implicationsTo promote the consideration of sustainability issues in national, corporate and individual investment and administration decisions, Caribbean governments may need to implement incentives for public companies to participate in targeted development initiatives and to provide more comprehensive social and environmental disclosures.Originality/valueThis is the first study to examine the comprehensiveness and determinants of SED by publicly‐listed Caribbean companies.