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Social Assistance in Developing Countries
In: Revue française de science politique, Band 64, Heft 6, S. 1264-1266
ISSN: 0035-2950
Multiethnic nations in developing countries
In: Publications de l'Institut du Fédéralisme Fribourg, Suisse
In: Études et colloques Vol. 37
Fiscal decentralization practices in developing countries
In: Cuestiones Políticas; edición de julio de 2022, Band 40, Heft 73, S. 128-150
ISSN: 2542-3185
The objective of the article was to identify and describe the current state of fiscal decentralization in Ukraine, Armenia and Georgia and the problems and achievements of territorial communities. Observation and comparative analysis were the main tools used. The study showed that effective fiscal decentralization of territorial communities requires the implementation of the relevant experience of developing countries that have achieved significant results. Fiscal decentralization, the transfer of taxes and spending powers to lower levels of government has become an important strategy for modern governance in developing countries. Fiscal decentralization is facilitated by a combination of citizens' struggle to actively participate in the management process and dissatisfaction with the outcomes of the centrally planned economy. It is concluded that adequate decentralization strengthens the organs of local self-government and forces states to be more accountable to their citizens. In this regard, the adequacy and prospects of Sweden's fiscal decentralization approach were also noted as a model worthy of study.
World Affairs Online
Financing green transformation in developing countries
In: Canadian journal of development studies: Revue canadienne d'études du développement, Band 44, Heft 3, S. 430-453
ISSN: 2158-9100
Developing countries as exporters of industrial technology
In: Research policy: policy, management and economic studies of science, technology and innovation, Band 9, Heft 1, S. 24-52
ISSN: 0048-7333
World Affairs Online
World Affairs Online
The Kuwait declaration on technical cooperation amongst developing countries
In: Africa development: a quarterly journal of the Council for the Development of Social Science Research in Africa = Afrique et développement, Band 2, Heft 2, S. 125-133
ISSN: 0850-3907
World Affairs Online
CORPORATE SOCIAL REPORTING IN DEVELOPING COUNTRIES: THE CASE OF ARGENTINA
"Corporate Social Reporting" (CSR) provides information regarding Corporate Social Responsibility for different parties involved in the companies' operation (Gray, Kouhy, & Lavers, 1995). These groups comprise of user-oriented groups (interested party group and normative group) and producers (company group). The first user-oriented group is the interested party group, includes those who are most interested in the reports' findings, namely the shareholders (Park, 2003) and the consumers (Adebayo, 2000). The second, the normative group, consists of those who write the laws, including the government and accounting associates. Finally, the company group, specifically the producers are those who prepared the reports. Some studies that have been conducted on developed countries (Adams, Hill, & Roberts, 1995; O' Dwyer, 2002; Solomon & Lewis, 2002) discuss incentives that motivate companies to disclose their information. However, few papers have discussed this issue in the context of the developing world (Belal, 2000; Kuasirukun & Sherer, 2004; Ite, 2004; Pedwell, 2004). CSR incentives are different in developed countries from those in developing countries. For the interested party group and the normative group, the most important motive for corporate social disclosure is the improvement of the company's corporate image (Solomon & Lewis, 2002). For the company group the main motive for corporate social disclosure is the acknowledgement of social responsibility (Solomon & Lewis, 2002). Both in developed and developing countries, the interested party group and the normative group consider their reason as much more altruistic than the opinion of the company group. The criticism of CSR argues for an increase of corporate social responsibility as there is an amount of disclosure (Solomon & Lewis, 2002). It is also criticized that organizations often have good intentions as for as sustainability matters are concerned. However, they cannot transform those intentions into actions and results (Moneva, Archel & Correa, 2006). Such is the case of Argentinean companies (Puppim de Oliveira & Gardetti, 2006). In the following section CSR in Argentina is illustrated. The objectives and research method are then presented. Thirdly the report on the preliminary empirical findings concerning the practice of CSR in Argentina is covered. The paper ends with a summary and preliminary conclusions.
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CORPORATE SOCIAL REPORTING IN DEVELOPING COUNTRIES: THE CASE OF ARGENTINA
"Corporate Social Reporting" (CSR) provides information regarding Corporate Social Responsibility for different parties involved in the companies' operation (Gray, Kouhy, & Lavers, 1995). These groups comprise of user-oriented groups (interested party group and normative group) and producers (company group). The first user-oriented group is the interested party group, includes those who are most interested in the reports' findings, namely the shareholders (Park, 2003) and the consumers (Adebayo, 2000). The second, the normative group, consists of those who write the laws, including the government and accounting associates. Finally, the company group, specifically the producers are those who prepared the reports. Some studies that have been conducted on developed countries (Adams, Hill, & Roberts, 1995; O' Dwyer, 2002; Solomon & Lewis, 2002) discuss incentives that motivate companies to disclose their information. However, few papers have discussed this issue in the context of the developing world (Belal, 2000; Kuasirukun & Sherer, 2004; Ite, 2004; Pedwell, 2004). CSR incentives are different in developed countries from those in developing countries. For the interested party group and the normative group, the most important motive for corporate social disclosure is the improvement of the company's corporate image (Solomon & Lewis, 2002). For the company group the main motive for corporate social disclosure is the acknowledgement of social responsibility (Solomon & Lewis, 2002). Both in developed and developing countries, the interested party group and the normative group consider their reason as much more altruistic than the opinion of the company group. The criticism of CSR argues for an increase of corporate social responsibility as there is an amount of disclosure (Solomon & Lewis, 2002). It is also criticized that organizations often have good intentions as for as sustainability matters are concerned. However, they cannot transform those intentions into actions and results (Moneva, Archel & Correa, 2006). Such is the case of Argentinean companies (Puppim de Oliveira & Gardetti, 2006). In the following section CSR in Argentina is illustrated. The objectives and research method are then presented. Thirdly the report on the preliminary empirical findings concerning the practice of CSR in Argentina is covered. The paper ends with a summary and preliminary conclusions.
BASE