The Stage of Corporate Social Responsibility in EUCEE Countries

Detalhes bibliográficos
Autor(a) principal: Guia Arraiano, Irene
Data de Publicação: 2019
Outros Autores: Hategan, Camelia-Daniela
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.21/10541
Resumo: Artigo publicado em revista científica internacional
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spelling The Stage of Corporate Social Responsibility in EUCEE CountriesCorporate Social ResponsibilityGlobal Reporting InitiativeCentral and Eastern European CountriesReportingQualityArtigo publicado em revista científica internacionalIn the European Union, the importance of Corporate Social Responsibility reporting is increasing, because 2017 is the year in which the CSR reporting of large companies passes from the voluntary to the mandatory stage according to the requirements of the European Directive 2014/95/EU. In this context, this paper aims to examine the stage of Corporate Social Responsibility in Central and Eastern European Countries members of European Union, in accordance with Global Reporting Initiative which is consistent with globally recognised criteria worldwide, in the period 2002-2018. A critical analysis of the quality of the reporting was performed, looking at whether it has improved over the previous year and whether it respects legal requirements, and whether the communicated information is useful to the stakeholders. Base on literature review it was found that there is a gap of Corporate Social Responsibility’s reporting research to Western European countries. The results show that the evolution of reporting practices has improved over the years for the all countries and the most reports are prepared by multinationals companies. Thus, we can see how companies react to regulatory requirements and other government demands.European Journal of Sustainable DevelopmentRCIPLGuia Arraiano, IreneHategan, Camelia-Daniela2019-10-03T11:28:04Z20192019-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.21/10541eng2239-593810.14207/ejsd.2019.v8n3p340info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-08-03T10:00:41Zoai:repositorio.ipl.pt:10400.21/10541Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T20:18:56.516857Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv The Stage of Corporate Social Responsibility in EUCEE Countries
title The Stage of Corporate Social Responsibility in EUCEE Countries
spellingShingle The Stage of Corporate Social Responsibility in EUCEE Countries
Guia Arraiano, Irene
Corporate Social Responsibility
Global Reporting Initiative
Central and Eastern European Countries
Reporting
Quality
title_short The Stage of Corporate Social Responsibility in EUCEE Countries
title_full The Stage of Corporate Social Responsibility in EUCEE Countries
title_fullStr The Stage of Corporate Social Responsibility in EUCEE Countries
title_full_unstemmed The Stage of Corporate Social Responsibility in EUCEE Countries
title_sort The Stage of Corporate Social Responsibility in EUCEE Countries
author Guia Arraiano, Irene
author_facet Guia Arraiano, Irene
Hategan, Camelia-Daniela
author_role author
author2 Hategan, Camelia-Daniela
author2_role author
dc.contributor.none.fl_str_mv RCIPL
dc.contributor.author.fl_str_mv Guia Arraiano, Irene
Hategan, Camelia-Daniela
dc.subject.por.fl_str_mv Corporate Social Responsibility
Global Reporting Initiative
Central and Eastern European Countries
Reporting
Quality
topic Corporate Social Responsibility
Global Reporting Initiative
Central and Eastern European Countries
Reporting
Quality
description Artigo publicado em revista científica internacional
publishDate 2019
dc.date.none.fl_str_mv 2019-10-03T11:28:04Z
2019
2019-01-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.21/10541
url http://hdl.handle.net/10400.21/10541
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 2239-5938
10.14207/ejsd.2019.v8n3p340
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv European Journal of Sustainable Development
publisher.none.fl_str_mv European Journal of Sustainable Development
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
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