Corporate governance and strategic CSR practices influence on credibility of sustainability report

dc.contributor.authorLee, Shiau Ping
dc.date.accessioned2014-11-11T01:25:22Z
dc.date.available2014-11-11T01:25:22Z
dc.date.issued2012
dc.descriptionMasteren_US
dc.description.abstractSustainability reporting is a topical business issue in current accountability age. A critical evaluation of existing disclosure practices is an essential to enhance the sustainability reporting quality in terms of credibility in meeting the expectation from wide-range stakeholders. This study investigates the sustainability report credibility issued by 113 organizations across twelve countries in Asia-Pacific region. Based on the extent literature, a number of variables, that is to say size of board of directors, independence of board of directors, gender proportion of board of directors, organization vision and mission integrated with CSR value, existence of CSR committee and collaboration with NGO were selected and their influence on sustainability report credibility was tested empirically. Based on content analysis, the outcome of the evaluation process suggests that strategic CSR practices play major role in credibility of sustainability report. The study ends with recommendations to improve the existing reporting practices and suggest areas for further research.en_US
dc.identifier.urihttp://hdl.handle.net/123456789/405
dc.language.isoenen_US
dc.subjectBusiness administrationen_US
dc.subjectCorporate governanceen_US
dc.subjectStrategic CSRen_US
dc.subjectSustainability reporten_US
dc.titleCorporate governance and strategic CSR practices influence on credibility of sustainability reporten_US
dc.typeThesisen_US
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