The Smoke and Mirrors Game of Global CSR Reporting : Issues and Fixes

Hira, Anil

Anthem Press（2023/05発売）

• 製本 Hardcover:ハードカバー版／ページ数 152 p.
• 言語 ENG
• 商品コード 9781839988059
• DDC分類 658.4083

Full Description

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.

Contents

List of Figures and Tables; Acknowledgments; Introduction: Overview of the Book and Theoretical Concepts; 1. Corporate Social Responsibility: A Good Deed in Name; 2. The Shell Game of Global CSR Reporting; 3. Socially Responsible Investment Reporting: A Lucrative and Growing Business; 4. How Human Rights Violations Are Systematically Downplayed in SRI Systems; 5. Conclusion; References; Appendix A; Index