Is corporate responsibility converging? a comparison of corporate responsibility reporting in the USA, UK, Australia, and Germany
Corporate social reporting, while not mandatory in most countries, has been adopted by many large companies around the world and there are now a variety of competing global standards for non-financial reporting, such as the Global Reporting Initiative and the UN Global Compact. However, while some companies (e.g., Henkel, BHP, Johnson and Johnson) have a long standing tradition in reporting non-financial information, other companies provide only limited information, or in some cases, no...[Show more]
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|Source:||Journal of Business Ethics|
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