Is a company that has a strong corporate social responsibility (CSR) reputation more likely to be a better user of digital media? Are its web sites and other digital communications more useful and have better content? We might expect a connection between sustainability performance and the communication of a company’s CSR program. But is there…
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Economic globalization and the increased scrutiny of transnational and multinational corporations over the past few decades has given rise to the present climate of opinion, with its widespread aversion to the «soulless corporation». Today, the responsibility of business is arguably not simply to increase profits but to achieve profit-maximization through corporate social responsibility and the…
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This year, 63 percent of the companies involved in CSR will allocate between EUR 5,000 and EUR 500,000 for projects of social responsibility and sustainability. Thus, 14 percent will spend between EUR 5,000 and EUR 10,000, 27 percent will spend between EUR 10,000 and EUR 50,000, while 21 percent will spend between EUR 50,000 and EUR…
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We have reached the limit of what we can deliver through regulation – we need to restore trust in business and to create value by giving more emphasis to corporate culture – Corporate culture is indeed rising up the agenda but we need the right tools to better understand it, and embed it at each…
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Investors and other stakeholders expect that accountancy services, including auditing or assurance, can be relied on when taking important decisions, David Stevens, Integrity and Law Manager for the Institute of Charted Accountants of England and Wales (ICAEW). How do you evaluate the role of accountancy and related professions in safeguarding ethical business practices? As professionals…
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Australian businesses need a focus on ethical leadership, with rewards that counterbalance those for high financial performance. Leaders of every organisation, whether it is corporate, not for profit, government or academic, ignore the health of its ethical culture at their peril. In this world of instantaneous communication, a single lapse of judgment is rapidly posted to customers,…
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Firms face new human rights duties, write Paul Marshall and Niall McLean Behaving ethically, and being seen to be behave ethically, is an increasingly important aspect of doing business. In a climate in which businesses are subjected to unprecedented scrutiny and growing regulation, we can only expect that the ethical treatment of customers, local communities…
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El uso de normas contables bajo prácticas uniformes facilita la comparabilidad y el análisis de los estados financieros entre diferentes compañías y/o entidades. En Costa Rica, desde hace años se aplican las Normas Internacionales de Información Financiera como marco contable de referencia. Esto facilita la lectura de datos financieros bajo una sola interpretación. No obstante,…
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En el XXIX Foro de Expertos organizado por el Instituto de Auditores Internos de España hubo una interesante ponencia relacionada con las implicaciones del nuevo Código de Buen Gobierno emitido por la Comisión Nacional del Mercado de Valores (CNMV) y los auditores internos. También se presentaron conclusiones de las “mesas de trabajo” respecto del tema: Papel…
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Secretario de Hacienda de la Gobernación informa que la multa por atrasos en pago es de $283.000. Entrega balance de otros gravámenes. Hoy 30 de junio vence el plazo para que los propietarios paguen el impuesto vehicular departamental, de no hacerlo tendrán que pagar una multa que asciende a 283 mil pesos. La información fue…
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