Ragnesminde : A Germanic- Early Viking Age House-Site in Eastern Sjælland

RagnesmindeA Germanic- Early Viking Age House-Site in Eastern Sjællan

Historical account of key words in non-financial report titles. A review of FT 500 corporations from 1989 to 2007

This paper investigates the history of, and trends in, non-financial reporting, based on title analysis. The database consists of the titles of non-financial reports issued by FT 500 corporations from 1989 to 2007. The frequency and development of the three key words environment, sustainability and responsibility (coded as “environment”, “sustainab” and “responsib” to catch relevant versions) are investigated. The key words were initially applied by a few companies, and then grew in popularity. While “sustainab” and “responsib” are still growing in popularity, “environment” grew, peaked around 2002 and then reduced in frequency as a term in the titles. Based on business theories, the paper discusses alternative explanations for why corporations introduced the new key words in their non-financial reports. Whereas issuing non-financial reports can be understood from a legitimacy perspective, the introduction of new key words in the titles can be explained by a multitude of alternative theories

A Guide to Sustainable Corporate Responsibility

This open access book discusses the challenges and opportunities faced by companies in an age that increasingly values sustainability and demands corporate responsibility. Beginning with the historical development of corporate responsibility, this book moves from academic theory to practical application. It points to ways in which companies can successfully manage their transition to a more responsible, sustainable way of doing business, common mistakes to avoid and how the UN Sustainable Development Goals are integral to any sustainability transformation. Practical cases illustrate key points. Drawing on thirty years of sustainability research and extensive corporate experience, the author provides tools such as a Step-by-Step strategic guide on integrating sustainability in collaboration with stakeholders including employees, customers, suppliers and investors. The book is particularly relevant for SMEs and companies operating in emerging markets. From a broader perspective, the value of externalities, full cost pricing, alternative economic theories and circular economy are also addressed

Historical Account of Key Words in Non-Financial Report Titles

This paper investigates the history of, and trends in, non-financial reporting, based on titleanalysis. The database consists of the titles of non-financial reports issued by FT 500 corporationsfrom 1989 to 2007. The frequency and development of the three key words environment,sustainability and responsibility (coded as “environmentâ€, “sustainab†and “responsib†to catchrelevant versions) are investigated. The key words were initially applied by a few companies,and then grew in popularity. While “sustainab†and “responsib†are still growing in popularity,“environment†grew, peaked around 2002 and then reduced in frequency as a term in the titles.Based on business theories, the paper discusses alternative explanations for why corporationsintroduced the new key words in their non-financial reports. Whereas issuing non-financialreports can be understood from a legitimacy perspective, the introduction of new key words inthe titles can be explained by a multitude of alternative theories. Copyright © www.iiste.or