Weitere Kapitel dieses Buchs durch Wischen aufrufen
The corporate social responsibility (CSR) practices of huge multinationals affect millions, perhaps billions of people across the world, through the products they supply, the people they employ, the communities they locate in or the natural environments they affect. Over the last few decades, the resurgence of corporate governance could have been triggered by corporate irresponsibility and scandals.
Bitte loggen Sie sich ein, um Zugang zu diesem Inhalt zu erhalten
Sie möchten Zugang zu diesem Inhalt erhalten? Dann informieren Sie sich jetzt über unsere Produkte:
Abbott, L. J., Parker, S., Peters, G. F., & Rama, D. V. (2007). Corporate governance, audit quality, and the Sarbanes-Oxley Act: Evidence from internal audit outsourcing. The Accounting Review, 82(4), 803–835. CrossRef
Acharya, V. V., & Volpin, P. F. (2009). Corporate governance externalities. Review of Finance, 14(1), 1–33. CrossRef
Arora, P., & Dharwadkar, R. (2011). Corporate governance and corporate social responsibility (CSR): The moderating roles of attainment discrepancy and organization slack. Corporate Governance: An International Review, 19(2), 136–152. CrossRef
Banerjee, S. B. (2008). Corporate social responsibility: The good, the bad and the ugly. Critical Sociology, 34(1), 51–79. CrossRef
Borsa Italiana. (2015, July). Corporate Governance Code. Retrieved February 10, 2016, from http://www.borsaitaliana.it/borsaitaliana/regolamenti/corporategovernance/corporategovernance.en.htm
Camilleri, M. A. (2015a). Valuing stakeholder engagement and Sustainability Reporting. Corporate Reputation Review, 18(3), 210–222. CrossRef
Camilleri, M. A. (2015b). Environmental, social and governance disclosures in Europe. Sustainability Accounting, Management and Policy Journal, 6(2), 224–242. CrossRef
CERES. (2012). Executive compensation tied to ESG performance. The CERES roadmap for sustainability. Retrieved February 2, 2016, from http://www.ceres.org/roadmap-assessment/progress-report/performance-by-expectation/governance-for-sustainability/executive-compensation-tied-to-esg-performance-1
Chan, M. C., Watson, J., & Woodliff, D. (2014). Corporate governance quality and CSR disclosures. Journal of Business Ethics, 125(1), 59–73. CrossRef
DCGC. (2016). Dutch Corporate Governance Code. Retrieved February 14, 2016, from http://commissiecorporategovernance.nl/dutch-corporate-governance-code
DCGK. (2016). Deutscher Corporate Governance Kodex. Retrieved February 15, 2016, from http://www.dcgk.de/en/home.html
Deutsche Bank. (2015). Deutsche Bank Annual Report 2014: Corporate Governance Statement/Corporate Governance Report. Retrieved January 3, 2016, from https://annualreport.deutsche-bank.com/2014/ar/supplementary-information/corporate-governance-report.html
Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20(1), 65–91.
EBA. (2011). Guidelines on Internal Governance (GL44). Retrieved January 3 2016, from https://www.eba.europa.eu/regulation-and-policy/internal-governance/guidelines-on-internal-governance
EBA. (2014a). Guidelines on the remuneration benchmarking exercise. Retrieved January 3 2016, from https://www.eba.europa.eu/regulation-and-policy/remuneration/guidelines-on-the-remuneration-benchmarking-exercise
EBA. (2014b). Guidelines on the data collection exercise regarding high earners. Retrieved January 3 2016, from https://www.eba.europa.eu/regulation-and-policy/remuneration/guidelines-on-the-data-collection-exercise-regarding-high-earners
EBA. (2015). Guidelines on the assessment of the suitability of members of the management body and key function holders (EBA/GL/2012/06). Retrieved January 3 2016, from https://www.eba.europa.eu/regulation-and-policy/internal-governance/guidelines-on-the-assessment-of-the-suitability-of-members-of-the-management-body-and-key-function-holders
ECCJ. (2014). Assessment of the EU Directive on the disclosure of non-financial information by certain large companies. Retrieved January 3, 2016, from http://business-humanrights.org/sites/default/files/media/documents/eccj-assessment-eu-non-financial-reporting-may-2104.pdf
EU. (2014). EU adopts reporting obligations for human rights and other “non-financial” information. Lexology. Retrieved February 10, 2016, from http://www.lexology.com/library/detail.aspx?g=41edd30b-e08c-4d26-ba6f-b87158b5ee85
Friedman, M. (1970, September 13). The social responsibility of business is to increase its profits. New York Times Magazine, 32–33.
Fuentes-García, F. J., Núñez-Tabales, J. M., & Veroz-Herradón, R. (2008). Applicability of corporate social responsibility to human resources management: Perspective from Spain. Journal of Business Ethics, 82(1), 27–44. CrossRef
Hambrick, D. C., Werder, A. V., & Zajac, E. J. (2008). New directions in corporate governance research. Organization Science, 19(3), 381–385. CrossRef
Harford, J., Mansi, S. A., & Maxwell, W. F. (2012). Corporate governance and firm cash holdings in the US, Corporate Governance (pp. 107–138). Berlin: Springer.
IMF. (2013). Italy: Financial system stability assessment. Retrieved February 22, 2016, from https://www.imf.org/external/pubs/ft/scr/2013/cr13300.pdf
IMF. (2014). Reforming the Corporate Governance of Italian Banks. Retrieved February 22, 2016, from https://www.imf.org/external/pubs/ft/wp/2014/wp14181.pdf
ING. (2014). Corporate governance. Retrieved February 14, 2016, from http://www.ing.com/About-us/Corporate-Governance/Legal-structure-and-Regulators.htm
Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014). Corporate governance and corporate social responsibility disclosure: Evidence from the US banking sector. Journal of Business Ethics, 125(4), 601–615. CrossRef
Jo, H., & Harjoto, M. A. (2011). Corporate governance and firm value: The impact of corporate social responsibility. Journal of Business Ethics, 103(3), 351–383. CrossRef
Jones, I., & Pollitt, M. (2004). Understanding how issues in corporate governance develop: Cadbury Report to Higgs Review. Corporate Governance: An International Review, 12(2), 162–171. CrossRef
Lau, K. L. A., & Young, A. (2013). Why China shall not completely transit from a relation based to a rule based governance regime: A Chinese perspective. Corporate Governance: An International Review, 21(6), 577–585.
Lau, C., Lu, Y., & Liang, Q. (2014). Corporate social responsibility in China: A corporate governance approach. Journal of Business Ethics, 1–15.
Lazonick, W., & O’sullivan, M. (2000). Maximizing shareholder value: A new ideology for corporate governance. Economy and Society, 29(1), 13–35. CrossRef
Manasakis, C., Mitrokostas, E., & Petrakis, E. (2013). Certification of corporate social responsibility activities in oligopolistic markets. Canadian Journal of Economics/Revue canadienne d’économique, 46(1), 282–309. CrossRef
Mason, C., & Simmons, J. (2014). Embedding corporate social responsibility in corporate governance: A stakeholder systems approach. Journal of Business Ethics, 119(1), 77–86. CrossRef
Miller, T., & del Carmen Triana, M. (2009). Demographic diversity in the boardroom: Mediators of the board diversity–firm performance relationship. Journal of Management Studies, 46(5), 755–786. CrossRef
Paine, L. S. (1994). Managing for organizational integrity. Harvard Business Review, 72(2), 106–117.
Rahim, M. M., & Alam, S. (2014). Convergence of corporate social responsibility and corporate governance in weak economies: The case of Bangladesh. Journal of Business Ethics, 121(4), 607–620. CrossRef
Schneider, A., & Scherer, A. G. (2015). Corporate governance in a risk society. Journal of Business Ethics, 126(2), 309–323. CrossRef
Sharif, M., & Rashid, K. (2014). Corporate governance and corporate social responsibility (CSR) reporting: an empirical evidence from commercial banks (CB) of Pakistan. Quality & Quantity, 48(5), 2501–2521. CrossRef
Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. The Journal of Finance, 52(2), 737–783. CrossRef
Unicredit. (2015). Governance systems and policies. Retrieved February 16, 2016, from https://www.unicreditgroup.eu/en/governance/governance-system-and-policies.html
Young, S., & Thyil, V. (2014). Corporate social responsibility and corporate governance: Role of context in international settings. Journal of Business Ethics, 122(1), 1–24. CrossRef
- Case Study 3: The Responsible Corporate Governance of the European Banks
Mark Anthony Camilleri
- Chapter 8
Neuer Inhalt/© Stellmach, Neuer Inhalt/© BBL, Neuer Inhalt/© Maturus, Pluta Logo/© Pluta, Neuer Inhalt/© hww, Wissenstransfer im Outsourcing/© WrightStudio | stock.adobe.com