CSR and CSR Reporting: Reporting as a way to create Socially Responsible Business
Admitting the theory of a company being a set of multiple interests, the first part of this article intends to give an overview of the Shareholder and Stockholders models in the Corporate Social Responsibility debate. The prevailing view in western Company Law (the cases of the UK and US are conside...
- Autores:
-
Bonilla Sanabria, Fabio Andrés
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2011
- Institución:
- Universidad Externado de Colombia
- Repositorio:
- Biblioteca Digital Universidad Externado de Colombia
- Idioma:
- spa
- OAI Identifier:
- oai:bdigital.uexternado.edu.co:001/10039
- Acceso en línea:
- https://bdigital.uexternado.edu.co/handle/001/10039
https://revistas.uexternado.edu.co/index.php/emerca/article/view/3050
- Palabra clave:
- Corporate Social Responsibility
Non-Financial Reporting
Stockholders
Reporting.
- Rights
- openAccess
- License
- http://purl.org/coar/access_right/c_abf2
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Bonilla Sanabria, Fabio Andrésvirtual::2306-12011-12-16 00:00:002022-09-09T20:56:31Z2011-12-16 00:00:002022-09-09T20:56:31Z2011-12-16Admitting the theory of a company being a set of multiple interests, the first part of this article intends to give an overview of the Shareholder and Stockholders models in the Corporate Social Responsibility debate. The prevailing view in western Company Law (the cases of the UK and US are considered) is that of the Shareholder Wealth Maximization model. For the author of the article, events such as the financial crisis showed that the financial conditions of companies giving its‘ extended effects should give way to calls for public accountability in company management. However there seems to be a deadlock given that the prevailing model favours shareholders.In this scenario the Reporting of Non-Financial Information is studied as a way to create socially responsible businesses. In addressing the reporting of non-financial information, the article provides a state of affairs regarding reporting and considers specific examples of disclosure of corporate information. The CSR battle has been transferred to the reporting of non-financial information but in this field there are many difficulties unresolved and challenges ahead.application/pdf1692-3960https://bdigital.uexternado.edu.co/handle/001/10039https://revistas.uexternado.edu.co/index.php/emerca/article/view/3050spaDepartamento de Derecho Comercialhttps://revistas.uexternado.edu.co/index.php/emerca/article/download/3050/2699Núm. 2 , Año 2011162212310Revista e-mercatoriainfo:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2https://creativecommons.org/licenses/by-nc-sa/4.0/https://revistas.uexternado.edu.co/index.php/emerca/article/view/3050Corporate Social ResponsibilityNon-Financial ReportingStockholdersReporting.CSR and CSR Reporting: Reporting as a way to create Socially Responsible BusinessCSR and CSR Reporting: Reporting as a way to create Socially Responsible BusinessArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Textinfo:eu-repo/semantics/articleJournal articlehttp://purl.org/redcol/resource_type/ARTREFinfo:eu-repo/semantics/publishedVersionPublicationBonilla Sanabriavirtual::2306-1Fabio Andrésvirtual::2306-1https://scholar.google.com/citations?user=7AyClzoAAAAJ&hl=es&oi=aovirtual::2306-10000-0003-4553-4818virtual::2306-163ac3ddd-5a7b-4f80-8217-7c6766f8b8dbvirtual::2306-163ac3ddd-5a7b-4f80-8217-7c6766f8b8dbvirtual::2306-1OREORE.xmltext/xml2566https://bdigital.uexternado.edu.co/bitstreams/a4abe366-9345-48d6-8d12-5a026103a9e7/downloadb9985283fda6d0d88bd0afa3e29e8006MD51001/10039oai:bdigital.uexternado.edu.co:001/100392022-11-04 13:43:02.815https://creativecommons.org/licenses/by-nc-sa/4.0/https://bdigital.uexternado.edu.coUniversidad Externado de Colombiametabiblioteca@metabiblioteca.org |
dc.title.spa.fl_str_mv |
CSR and CSR Reporting: Reporting as a way to create Socially Responsible Business |
dc.title.translated.eng.fl_str_mv |
CSR and CSR Reporting: Reporting as a way to create Socially Responsible Business |
title |
CSR and CSR Reporting: Reporting as a way to create Socially Responsible Business |
spellingShingle |
CSR and CSR Reporting: Reporting as a way to create Socially Responsible Business Corporate Social Responsibility Non-Financial Reporting Stockholders Reporting. |
title_short |
CSR and CSR Reporting: Reporting as a way to create Socially Responsible Business |
title_full |
CSR and CSR Reporting: Reporting as a way to create Socially Responsible Business |
title_fullStr |
CSR and CSR Reporting: Reporting as a way to create Socially Responsible Business |
title_full_unstemmed |
CSR and CSR Reporting: Reporting as a way to create Socially Responsible Business |
title_sort |
CSR and CSR Reporting: Reporting as a way to create Socially Responsible Business |
dc.creator.fl_str_mv |
Bonilla Sanabria, Fabio Andrés |
dc.contributor.author.none.fl_str_mv |
Bonilla Sanabria, Fabio Andrés |
dc.subject.spa.fl_str_mv |
Corporate Social Responsibility Non-Financial Reporting Stockholders Reporting. |
topic |
Corporate Social Responsibility Non-Financial Reporting Stockholders Reporting. |
description |
Admitting the theory of a company being a set of multiple interests, the first part of this article intends to give an overview of the Shareholder and Stockholders models in the Corporate Social Responsibility debate. The prevailing view in western Company Law (the cases of the UK and US are considered) is that of the Shareholder Wealth Maximization model. For the author of the article, events such as the financial crisis showed that the financial conditions of companies giving its‘ extended effects should give way to calls for public accountability in company management. However there seems to be a deadlock given that the prevailing model favours shareholders.In this scenario the Reporting of Non-Financial Information is studied as a way to create socially responsible businesses. In addressing the reporting of non-financial information, the article provides a state of affairs regarding reporting and considers specific examples of disclosure of corporate information. The CSR battle has been transferred to the reporting of non-financial information but in this field there are many difficulties unresolved and challenges ahead. |
publishDate |
2011 |
dc.date.accessioned.none.fl_str_mv |
2011-12-16 00:00:00 2022-09-09T20:56:31Z |
dc.date.available.none.fl_str_mv |
2011-12-16 00:00:00 2022-09-09T20:56:31Z |
dc.date.issued.none.fl_str_mv |
2011-12-16 |
dc.type.spa.fl_str_mv |
Artículo de revista |
dc.type.coar.fl_str_mv |
http://purl.org/coar/resource_type/c_2df8fbb1 |
dc.type.coar.spa.fl_str_mv |
http://purl.org/coar/resource_type/c_6501 http://purl.org/coar/resource_type/c_6501 |
dc.type.coarversion.spa.fl_str_mv |
http://purl.org/coar/version/c_970fb48d4fbd8a85 |
dc.type.content.spa.fl_str_mv |
Text |
dc.type.driver.spa.fl_str_mv |
info:eu-repo/semantics/article |
dc.type.local.eng.fl_str_mv |
Journal article |
dc.type.redcol.spa.fl_str_mv |
http://purl.org/redcol/resource_type/ARTREF |
dc.type.version.spa.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
format |
http://purl.org/coar/resource_type/c_6501 |
status_str |
publishedVersion |
dc.identifier.issn.none.fl_str_mv |
1692-3960 |
dc.identifier.uri.none.fl_str_mv |
https://bdigital.uexternado.edu.co/handle/001/10039 |
dc.identifier.url.none.fl_str_mv |
https://revistas.uexternado.edu.co/index.php/emerca/article/view/3050 |
identifier_str_mv |
1692-3960 |
url |
https://bdigital.uexternado.edu.co/handle/001/10039 https://revistas.uexternado.edu.co/index.php/emerca/article/view/3050 |
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spa |
language |
spa |
dc.relation.bitstream.none.fl_str_mv |
https://revistas.uexternado.edu.co/index.php/emerca/article/download/3050/2699 |
dc.relation.citationedition.spa.fl_str_mv |
Núm. 2 , Año 2011 |
dc.relation.citationendpage.none.fl_str_mv |
162 |
dc.relation.citationissue.spa.fl_str_mv |
2 |
dc.relation.citationstartpage.none.fl_str_mv |
123 |
dc.relation.citationvolume.spa.fl_str_mv |
10 |
dc.relation.ispartofjournal.spa.fl_str_mv |
Revista e-mercatoria |
dc.rights.accessrights.spa.fl_str_mv |
info:eu-repo/semantics/openAccess |
dc.rights.coar.spa.fl_str_mv |
http://purl.org/coar/access_right/c_abf2 |
dc.rights.uri.spa.fl_str_mv |
https://creativecommons.org/licenses/by-nc-sa/4.0/ |
eu_rights_str_mv |
openAccess |
rights_invalid_str_mv |
http://purl.org/coar/access_right/c_abf2 https://creativecommons.org/licenses/by-nc-sa/4.0/ |
dc.format.mimetype.spa.fl_str_mv |
application/pdf |
dc.publisher.spa.fl_str_mv |
Departamento de Derecho Comercial |
dc.source.spa.fl_str_mv |
https://revistas.uexternado.edu.co/index.php/emerca/article/view/3050 |
institution |
Universidad Externado de Colombia |
bitstream.url.fl_str_mv |
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Universidad Externado de Colombia |
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