769378
Description
Mind Map by norman.khov, updated more than 1 year ago
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Created by norman.khov
almost 11 years ago
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5. Corporate Social
Responsibility
- Definition and
overview
- The evolution of CSR - a brief history
- The concept of accountability
- Social reporting
- Environmental reporting
- Sustainability reporting
- Surveys of current reporting practice
- The externalities created by business
organisations: the implications for reporting
- The importance of climate change and
its relevance to CSR Reporting
- The evolution of CSR - a brief history
- Alternative perceptions about the
responsibilitiesof organisations
- Friedman (1962)
- is it realistic to expect companies to fully
embrace a broader social responsibility?
- Who are the stakeholders of
an organisation?
- The shareholder
primacy perspective
- Friedman (1962)
- Motivations for embracing
CSR reporting
- Enlightened self-interest
- Stakeholder management
- Stakeholder theory - the managerial branch
- Stakeholder theory - the ethical branch
- Organisational legitimacy
- Legitimacy theory
- The social contract
- Legitimacy theory
- Other incentives tied to maximising
the value of the organisation and
shareholder wealth
- Preferential capital flow
- Brand & reputation
- Risk management
incentives
- Preferential capital flow
- CSR of accounting
firms?
- Enlightened self-interest
- Limitations of traditional
financial reporting
- The definition of elements of
financial reporting
- The practice of discounting
cash flows
- Issues of 'reliable measurement'
and 'probability'
- Focus on
short-term results
- The entity assumption
- The definition of elements of
financial reporting
- Current regulations for
CSR reporting
- Requirements embodied within the
Corporations Act and accounting standards
- National Greenhouse and Energy
Reporting Act 2007 (Cwlth) (NGER Act)
- National Pollutant Inventory
- Energy Efficiency Opportunities
Act 2006 (Cwlth)
- European Union Emissions
Trading Scheme
- OECD Guidelines for
Multinational Enterprises
- Requirements embodied within the
Corporations Act and accounting standards
- Voluntary frameworks for
CSR reporting
- The Global Reporting
Initiative (GRI)
- The Global Reporting
Initiative (GRI)
- International guidance on
CSR-related performance and
reporting
- Carbon disclosure project
- Carbon disclosure project
- United Nations
Global Compact
- AccountAbility AA1000 series
- Equator Principles
- The Greenhouse Gas Protocol
- Eco-balance
- AccountAbility AA1000 series
- Social Audits and their
relationship to CSR Reporting
- Examples of best practice
and innovative reporting
- Integrated reporting
- International initiatives on
climate change
- Climate change
accounting techniques
- Financial accounting treatment of assets and
liabilities associated with cap-and-trade
schemes
- Accounting for levels of
actual emissions
- Climate change
accounting techniques
- Environmental management accounting
- Corporate governance mechanisms aimed at improving
social and environmental performance
- Corporate governance mechanisms to
specifically address climate change
- The counter view - CSR will not achieve
what it purports to achieve
- CSR is used to distract the
community
- Corporations have a history of
lobbying against regulation
- Industry codes of conduct do not
provide positive outcomes
- Companies are not established
to be socially responsible
- Market mechanisms do not work
- Consumers place price above social and
environmental credentials
- Stakeholder dialogue
is not open discussion
- Corporate governance mechanisms to
specifically address climate change
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