tailieunhanh - Lecture International accounting (4/e): Chapter 15 - Timothy Doupnik, Hector Perera

Chapter 15 - International corporate social reporting. In this chapter, the following content will be discussed: Theories to explain CSR practices, drivers of CSR practices by companies, implications of climate change for CSR, regulating CSR practices, global reporting initiative (GRI), CSR practices by MNCs. | Chapter 15: International Corporate Social Reporting Chapter Topics Theories to Explain CSR Practices Drivers of CSR Practices by Companies Implications of Climate Change for CSR Regulating CSR Practices Global Reporting Initiative (GRI) CSR Practices by MNCs 15-2 Learning Objectives Explain the meaning of corporate social reporting (CSR). Identify theories used to explain the CSR practices of companies. Describe the current international trend of external reporting. Describe the steps taken at the international level to regulate CSR practices of companies. Discuss the factors that drive CSR practices of MNCs. Identify the organizations that promote CSR at the international level. Discuss the role played by Global Reporting Initiative (GRI). Explain the diversity in CSR disclosures by companies at the international level, with possible reasons for the current trends in this area 15-3 Corporate Social Reporting (CSR)--Background Also known as: Ecological footprint reporting Economic, social, and governance (ESG) reporting Triple bottom line (TBL) reporting Goal of sustainable development Meet the needs of the present Without compromising the ability of future to meet needs 15-4 The Meaning of Corporate Social Reporting (CSR) Derived from notion of organizational societal responsibility: Which comes from notion of stewardship—the accountability of management for the resources entrusted to an organization Accountable to shareholders and other stakeholders (employees, creditors), and society at large Accountability is proactive—not reactive Example—morally irresponsible for corporations to profit by depleting natural resources or polluting the environment Recognize the need to take responsibility for one’s actions 15-5 Theories to Explain CSR Practices Stakeholder theory Environmental disclosures made in response to stakeholder demand for environmental and social information Major problem-- fails to explain different disclosures by similar industries in same . | Chapter 15: International Corporate Social Reporting Chapter Topics Theories to Explain CSR Practices Drivers of CSR Practices by Companies Implications of Climate Change for CSR Regulating CSR Practices Global Reporting Initiative (GRI) CSR Practices by MNCs 15-2 Learning Objectives Explain the meaning of corporate social reporting (CSR). Identify theories used to explain the CSR practices of companies. Describe the current international trend of external reporting. Describe the steps taken at the international level to regulate CSR practices of companies. Discuss the factors that drive CSR practices of MNCs. Identify the organizations that promote CSR at the international level. Discuss the role played by Global Reporting Initiative (GRI). Explain the diversity in CSR disclosures by companies at the international level, with possible reasons for the current trends in this area 15-3 Corporate Social Reporting (CSR)--Background Also known as: Ecological footprint reporting .

• Kế toán - Kiểm toán
• International accounting
• Lecture International accounting
• International corporate social reporting
• Corporate Social Reporting
• External reporting
• Regulating CSR practices
• Lesson International Accounting
• International accounting main contents
• Main contents
• Accounting standards
• International convergence
• Financial reporting
• International accounting standard
• International federation of accountants
• Comparative accounting
• Accounting environment
• Accounting profession
• Accounting regulation
• Auditing research
• Accounting research
• International research
• Environment of international research
• International accounting environment
• International accounting standards board
• Chuẩn mực kế toán quốc tế
• International Accounting Standard 8
• Accounting policies
• Accounting estimates
• Borrowing costs
• Kế toán quốc tế
• Bài giảng Kế toán quốc tế
• International taxation
• International business decisions
• Corporate income tax
• Tax jurisdiction
• Corporate governance
• International trends
• International diversity
• The adjusting process
• Accrual accounting versus cash basis
• Other accounting principles
• Two categories of adjusting entries
• The adjusted trial balance
• Completing the accounting cycle
• The worksheet
• Closing the accounts
• Classifying assets
• Liabilities and payrol
• Current liabilities of known amount
• Current liabilities
• Accounting for payroll
• Worldwide accounting diversity
• Accounting diversity
• Inflation accounting
• Inflation accounting internationally
• Consolidated financial statements
• Foreign capital markets
• Financial statements
• International harmonization
• Comparative international accounting
• International differences
• International classification
• International Accounting Standard 39
• Financial instruments
• Financial liability
• Financial assets
• Merchandise inventory
• Accounting principles
• Inventory costing methods
• Inventory accounting
• Government grants
• Accounting for government grants
• International Accounting Standard 20
• Government assistance
• International business
• Foreign customer
• International financial reporting standards
• Intangible assets
• International transfer pricing
• Cost minimization