Suchergebnisse

The aim of the paper is to analyze the status of non-financial information disclosure in the European Union in order to evaluate the level of acceptance of social responsibility practices. The research is divided into two sections and the approach used is mainly theoretical and qualitative. In the first part the UE financial and non-financial information regulations are analyzed; the European Union launched a process of harmonization then subsequently it moved to the standardization process: the Regulation (EC) No. 1606/2002 is part of the standardization process (It must be applied in its entirety across the EU) while the Directive 2014/95/EU is part of the harmonization process (it sets out a goal that all EU countries must achieve). The Directive 2014/95/EU states that "large undertakings […] shall include in the management report a non-financial statement […]" thus making mandatory the preparation of non-financial statements. In the second part of the research, not considering the firm only as a system for the production of financial/economic value but also as an economic social actor which operates in a social environment to which it belongs and with which it interacts, the concept of social entrepreneurship is explained. Social entrepreneurship belongs to the entrepreneurs who draw up the social balance, required or permitted by the UE legislation. For this reason, the introduction of obligations in disclosing non-financial information could lead to the increase of entrepreneurship, with positive consequences in the creation of tangible benefits to both the business community and the global community.

The aim of the paper is to evaluate the degree of social responsibility arising from the statement of comprehensive income prepared according to IAS/IFRS, to demonstrate whether the values obtained from prospects and from the calculation of the indicators are sufficient to analyze the Company's performance from the perspective of social responsibility and sustainable value or not. In order to achieve the objective of harmonization, the European Union adopted the IAS/IFRS developed by the International Accounting Standards Board (IASB). The research is divided into two sections and the approach used is mainly theoretical and qualitative. In the first part, the financial statements to be prepared according to IAS 1 and IAS 7 and, in particular, the so called statement of profit or loss and other comprehensive income for the period are analyzed by underling the function of the same and by presenting some financial performance indicators. Then, the research highlights how these values obtained are not useful to communicate the company's strategy in terms of social responsibility and sustainable value. In the second part the analyses exposes the concept of social balance. According to the social responsibility view the IAS/IFRS financial statements should be accompanied by the social balance. It becomes crucial to complete the set of financial statements stated from IAS 1 with a social balance as well as the same IAS 1 contemplates. For this reason it is possible to say that the connection between IAS/IFRS and social responsibility is weak.

Abstract
The aim of the paper is to talk about the risk management system especially today in pandemic time. The authors would like to analyze the issue of risk management in an economic and healthcare context. taking into account that there are strong relationships between society and health such as the question of social responsibility and organization, social responsibility and social impact and social responsibility and competitiveness. The correlation between economy and health is highlighted in the healthcare sector, where the risk profile is in fact considered complex and extremely dynamic.

Purpose
The purpose of this study is to provide a bidimensional perspective to study the role that diversity and occupation play in corporate social responsibility (CSR).

Design/methodology/approach
Five big American companies were selected from a ranking carried out by a globally recognised website for finding flexible and inclusive jobs (www.flexjob.com). After a gap evaluation, content analysis and click analysis were carried out on the institutional websites.

Findings
This analysis provides insight into best practices for inducing employees to select inclusive and non-toxic working environments.

Research limitations/implications
Owing to its original application of game-based inclusiveness, the limited cases and exploratory research approach should be considered as limits of the study.

Practical implications
The research illustrates the internal relevance of sustainability and diversity, creating best practices for bidimensional CSR by matching the offer of and demand for social-inclusive recruitment and employment.

Originality/value
In pursuit of Sustainable Development Goal No.10, regarding reduction of inequalities, games as an inclusive practice could be used to avoid toxic work environments and promote well-being in the workplace.

Purpose
Tax evasion and tax avoidance consistently strip national budgets of tremendous financial resources. Consequently, the discussion on tax fraud remains topical and a moving target subject matter. Various antecedents and moderators of tax fraud have been investigated over the years, yet the literature dedicated to the linkage between corporate social responsibility (CSR) and tax practices exhibited ambiguous results. In this respect, the purpose of this study is to present the results of an investigation into the nonfinancial factors affecting tax fraud and the moderating effect of CSR-related behaviors.

Design/methodology/approach
Structural equation modeling (SEM) was applied in a multivariate statistical analysis technique to analyze structural relationships. The measurement and structural models were evaluated using component-based partial least squares (PLS), a rigorous statistical instrument. The opportunity to use PLS-SEM is supported by the advancement of models comprising both reflective and formative constructs as in the present case.

Findings
Data collected from a sample of 290 respondents from Romania confirmed that social and ethical factors significantly impact tax fraud and CSR-related behaviors. In addition, the latter plays a moderating effect between nonfinancial factors and tax fraud.

Research limitations/implications
The research sample is country-centric (i.e. subjects come from Romania) while the questionnaire-based survey relies on self-reported measures.

Originality/value
The paper adds new evidence to the extant knowledge and points to theoretical and managerial implications.

AbstractThe aim of this study is to describe and analyse the relationship between the phenomenon of B Corp and M&A operations carried out by these companies. Italy is the second country at the international level and the first country at the European level to have been particularly active in this direction (Law n.208/2015). Therefore, a questionnaire was developed and sent to the certified Italian B Corps. The medium‐long‐term vision emerged in particular, and the values that guide these companies are ethics, sustainability and transparency. These are aspects that particularly characterise the ideals, identity and culture of B Corps, which are also involved in social and environmental issues. The research shows how corporate culture influences these companies from a merger and acquisition perspective. Cultural compatibility is important, as it allows the companies to operate according to common or similar visions regarding certain aspects that other companies probably find less important.

AbstractCorporate social responsibility (CSR) and fiscal responsibility have become a hot topic of debate in recent years. Many studies have investigated CSR and tax avoidance; however, such studies have overlooked countries' tax cultures and fiscal responsibility from a historical perspective and have not addressed how these elements affect current tax avoidance practices. Using a questionnaire, that was administered to a sample of Italian and Romanian respondents, and inferential techniques (Mann–Whitney‐test and correlation‐test) the paper tries to understand the aspects that be useful in the future development and implementation of more robust fiscal ISR and CSR processes. Our results reveal similarities and differences between the relevance of certain aspects between countries, identifying tax culture as a distinctive element from a geographical point of view. Despite the considerable differences, we found a strong demand for greater transparency of the company with administrations and communities and desire for the development of initiatives to spread a responsible tax culture.