0人評分過此書
This book examines corporate social responsibility reporting systems. Corporate social responsibility or CSR is the idea that corporations should act ethically, with a sense of obligation to society beyond financial return. We focus on the main ways that corporations report CSR at the global level. We find that the main reporting systems, whether administered through the UN through The Global Compact, or through the various financial reporting systems such as Bloomberg, are fundamentally flawed. In fact, it would be very hard for an ethical investor or consumer to find adequate and accurate information. The book closes with suggestions on how to reform the CSR information system so that corporations can be held accountable and incentivized to do the right thing.
- Cover
- Halftitle Page
- Title Page
- Copyright Page
- Dedication
- Contents
- List of Figures and Tables
- Acknowledgments
- Introduction: Overview of the Book and Theoretical Concepts
-
1. Corporate Social Responsibility: A Good Deed in NameCorporate Social Responsibility: A Good Deed in Name
-
Introduction
-
Corporate Motivations for CSR Are Ambiguous as Is the Potential for CSR in Governance
-
No Clear Definition of CSR
-
No Profit Incentives for CSR
-
Questionable Benefits through Consumer Responses
-
CSR Isomorphism as a Cultural Phenomenon
-
Institutional Pressures: Unrealized Potential
-
Conclusion
-
-
2. The Shell Game of Global CSR Reporting
-
Global Reporting as the Solution to the Corporate Collective Action Problem
-
The Collective Action Problem
-
Regimes as a Solution
-
Mixed Regimes: How International Organizations and NGOs Legitimize Corporate Behavior
-
Case Studies of Global Reporting Regimes: Lots of Reporting, Not Much Accountability
-
The Global Compact
-
Global Reporting Initiative
-
Extractive Industries Transparency Initiative
-
Conclusion: Global CSR Reporting Is Self-Reporting
-
-
3. Socially Responsible Investment Reporting: A Lucrative and Growing Business
-
Introduction
-
Evaluating the SRI Indices: Literature Review
-
Methodology of the SRI Indices: A Review
-
MSCI (KLD) ESG Ratings
-
FTSE4Good Sustainability Index
-
Sustainalytics
-
Vigeo-Ethical Investor Research Service
-
Thomson Reuters Refinitiv
-
Bloomberg
-
Limitations of Ratings Methodologies
-
CalPERS: An Example of an Activist Pension Fund’s Perspective
-
Conclusion
-
-
4. How Human Rights Violations Are Systematically Downplayed in SRI Systems
-
Serious Human Rights Issues Should Be Reflected in ESG Ratings
-
Mini Case Studies of Ongoing CSR Issues
-
Pascua Lama
-
Vale Mariana Tailings Dam Disaster
-
Apple/Foxconn Suicides
-
Rana Plaza Factory Collapse
-
Methodology: Tracing How Serious Human Rights Scandals (Deaths) Are Reported in and Affect Ratings
-
Mining
-
Apparel
-
Electronics
-
Do Controversies Affect ESG Ratings?
-
Companies Named in Repeated Issues Are Mostly Covered by Newsfeeds, but in an Episodic and Haphazard Fashion
-
Money Managers Get Limited and Obscured Data on Egregious Allegations through ESG Indices
-
Comparing Refinitiv Findings to MSCI Ratings: More of the Same
-
Summary of How Deaths Are Reflected in SRI ESG Reporting Systems
-
-
5. Conclusion: How to Improve the Ratings System Toward Harmonization, Transparency, and Accountability
-
What Do CSR and SRI Really Mean?
-
Resolving the Collective Action Problem
-
The Governance Paradox
-
Moving to a System Based on Impacts Rather than Gestures Requires Shifting Power
-
- References
-
Appendix A: Allegations of Serious Human Rights Violations Related to Multinational Companies in Mining, Apparel, and Electronics Sectors
-
Mining
-
Clothing and Footwear
-
Electronics
-
Other Allegations Based on Amnesty International Reports
-
- Index
- 出版地 ： 英國
- 語言 ： 英文
評分與評論
請登入後再留言與評分
PDF
EPUB
EPUB
