Sustainability and Social Responsibility: Regulation and Reporting

1. Front Matter

   Pages i-xxvii

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2. Background of Corporate Social Responsibility (CSR)

   1. Front Matter

      Pages 1-1

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   2. CSR—In Pursuit of Sustainable Growth and Economic Development

      • Sanjay Bhāle, Sudeep Bhāle

      Pages 3-28

   3. Social Responsibility as a Factor of Convergence in Corporate Governance

      • Daniela M. Salvioni, Simona Franzoni, Francesca Gennari

      Pages 29-53

   4. CSR, Corporate Governance, and the King Reports

      • Henk Kloppers

      Pages 55-80

   5. Problematising Sustainability Assurance Practice: Roles of Sustainability Assurance Providers

      • Charika Channuntapipat

      Pages 81-116

   6. State Auditing and Anticorruption Campaign: Evidence from China

      • Guangyou Liu, Kaisong Gong

      Pages 117-139

   7. Sustainability Ratings and Organizational Legitimacy: The Role of Compensating Tactics

      • Jeffrey Gauthier, Bill Wooldridge

      Pages 141-157

   8. Can Sustainability Be Budget for? Evidence from Iran

      • Farzaneh Jalali, Graham Gal

      Pages 159-178

3. Analytical Models

   1. Front Matter

      Pages 179-179

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   2. A Signaling Game Between a Manager and Investors for Financial Disclosure

      • Chen-Wen Chen

      Pages 181-202

   3. Converging the Shareholder and Stakeholder Theories

      • Ertan Kucukyalcin

      Pages 203-223

   4. Employee Perceptions of Corporate Social Responsibility Activities and Work-Related Attitudes: The Case of a Greek Management Services Organization

      • Panagiotis Reklitis, Panagiotis Trivellas, Ioannis Mantzaris, Elisavet Mantzari, Dimitrios Reklitis

      Pages 225-240

   5. The Impact of the Economic Crisis on the Corporate Social Responsibility Activities of Greek Companies

      • Alexandros G. Sahinidis, Dimitra Daskalaki, Elisavet Mantzari, Ioannis Mantzaris

      Pages 241-258

4. Market Firm Issues

   1. Front Matter

      Pages 259-259

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   2. Is Socially Responsible Investing More Risky? Australian Evidence

      • Ewan Mackie, Imon Palit, Madhu Veeraraghavan, John Watson

      Pages 261-305

   3. Corporate Social Disclosures by Banks: Between Legal Institution and Cultural Dimensions

      • Ismail Adelopo, Musa Obalola, Ramiro Cea Moure

      Pages 307-331

   4. Social Reporting in a Health Care Organization: A Case Study of a Regional Italian Hospital

      • Stefano Marasca, Lucia Montanini, Alberto Manelli, Alessia D’Andrea, Martina Vallesi, Vania Carignani et al.

      Pages 333-367

   5. Iran’s Privatization Policy Analysis Based on Good Corporate Governance Principles

      • Amin Naseri, Rahmatollah Gholipour, Bita Mashayekhi

      Pages 369-390

   6. Role of Management, Corporate Governance, and Sarbanes-Oxley in Fraud: A Focus on the Precious Metals Industry

      • Tomeika Williams

      Pages 391-409

This book addresses key issues related to the choice between governments regulating and enforcing society’s sustainability and social responsibility objectives, and firms reporting on their sustainable and socially responsible activities so stakeholders can exert pressure on firms to achieve society’s goals. While these may be considered as the two endpoints of a continuum, it is clear that there are differing perspectives on the role of governments in sustainability and responsibility.  At one end of this continuum are stakeholders who believe the only way to achieve a sustainable and socially conscious society is to establish and enforce regulations with the concomitant governmental organizations to oversee and enforce those regulations.  At the other end are those who consider firms to be crucial organizations for achieving sustainability and socially responsible outcomes, and who feel it is the responsibility of stakeholders to determine the legitimacy of firms’ actions.  It is probably not the case that any economies exist at either end of this continuum, but it is clear that the availability of reliable information is critical for any stakeholder to review the performance of either the governments or the firms.  This book presents a varied set of papers that explore the issues that must be considered, regardless of which position a stakeholder takes.

• Socially responsible investing
• Stakeholder management
• Social reporting in the healthcare industry
• Italian health care
• Susutainable development in CSR
• sustainability

• Isenberg School of Management , University of Massachusetts Amherst , Amherst, MA, USA

  Graham Gal

• Isenberg School of Management , University of Massachusetts Amherst , Amherst, USA

  Orhan Akisik

• Isenberg School of Management, University of Massachusetts Amherst , Amherst, USA

  William Wooldridge

Dr. Orhan Akışık is senior lecturer in accounting at the Isenberg School of Management. He holds a Ph.D. from the Stuttgart University in Germany. Dr. Akışık teaches financial reporting and cost accounting courses. He previously taught at Boston College, Boston (2001-2012). His research interests include accounting regulation, accounting standards, corporate governance, corporate social responsibility, financial development, foreign investments, economic growth, and earnings management. He has published in academic journals such as Review of Accounting and Finance, Research in Accounting in Emerging Markets, Emerging Markets Finance and Trade, The International Journal of Accounting and Information Management, Journal of Management Control, Sustainability Accounting, Management and Policy Journal. He was granted the title ‘‘associate professor in accounting and finance’’ by Turkish Higher Education Council in 2006.


William Wooldridge currently actsa

Professor and Managing Director of the Berthiaume Center for Entrepreneurship, Eugene Isenberg School of Management, University of Massachusetts. He received his PhD in Business Administration from the University of Colorado in 1985. He has co-authored 3 books namely the Handbook of Research on the Middle


Graham Gal serves as Associate Professor for the Department of Accounting at the Isenberg School of Management, University of Massachusetts at Amherst. He received his PhD from Michigan State University in 1985. Some of his recent journal articles include 'Financial Performance and Reviews of Corporate Social Responsibility Reports', forthcoming in Journal of Management Control 2014, with Orhan Akisik and 'Internal Audit’s Contribution to the Effectiveness of Information Security:' Perceptions of Internal Auditors, ISACA Journal 2014 with Paul Steinbart, Robyn Rasche, and William Dilla.

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