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A multi-dimensional ethical approach to accounting and reporting practices
13-26Views:150Purpose – The purpose of this research is to find out the multi-dimensional ethical approach to accounting and reporting practices going on in India and abroad. What has been the shift in Reporting Practices by Indian companies? What drives the Indian companies to report on the non-financial matters?
Design/methodology/approach – This paper mainly focuses on the inclusion of Non-Financial Matters in the Corporate Annual Reports. An Empirical Survey was carried out and the questionnaires were administered to 122 respondents comprising of 75 academicians and 47 chartered accountants. This paper compares the perceptions of academicians and accounting professionals on the ethical reporting practices of the Indian companies.
Findings – The results were tested using the t-test analysis. The research suggests that more companies should report on their environmental, social, and corporate governance performance and find a way to express them in their Annual Reports and the reporting of data regarding the carbon emissions, energy use, pollution, impact on the local economy, etc., should be made mandatory for companies.
Research limitations/implications – The research included respondents who are currently living in Delhi. For more generalized opinion nationwide survey can be carried out. Another important category of stakeholder for judging the usability of Corporate Annual Reports could be the Institutional Investors.
Practical implications – The results of this study would help the policy makers in framing the guidelines for standardized annual reports, synergizing social and business interest needs on top priority. Corporate philanthropy needs to transform into the realm of core business and corporate social responsibility. Integrated reporting could pave the way for synthesizing financial and non-financial reporting into one form and give a holistic view of companies’ strategies to its stakeholders incorporating new dimensions of IFRS.
Social implications – More emphasis on Non-financial matters will certainly contribute in making the corporates more responsible to the society, environment, and to the future generations. -
Performance indicators in CSR and sustainability reports in Hungary
137-142Views:421Corporate Social Responsibility (CSR) or Corporate Sustainability reporting is a relatively new phenomenon in Hungary. As the external pressure from the civil society, public authorities and the media has so far been fairly low, this important corporate activity emerged only at the beginning of the last decade. In spite of this, several pioneering companies have started to publish information on its environmental and social performance in recent years. CSR and sustainability reports are seen increasingly as strategic documents that offer a balanced, objective, and comprehensive assessment of a firm’s non-financial performance. In 2008 and 2009, more than a third of the 100 largest companies reported on their non-financial results (most of them were GRI based reports). In 2010, sixty-one organisations published a report about their non- financial performance, and 22 of these for only the first time. The aim of this paper is to present recent attempts to use indicators in CSR and sustainability reports. On the basis of a detailed review of 70 CSR/sustainability reports published during the last 9 years in Hungary, an analysis was made on the performance indicators appearing in the reports. The motivations of indicator selection processes was analysed and the intended roles of indicator set in communication and strategy design was presented. The significance of and limits to the proposed indicators was discussed.
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Somatic development and some motor performances of young girls based on age and birth season
117-123Views:164There are numerous publications in the literature reporting physical development and motor performances of children of different ages based on sex and various environmental factors. However, there are not many publications on the birth season effect. The aim of the study was to evaluate the differences among children in physical development and motor performances based on age and birth season. Physical development described by body height and body weight, in addition to motor performance indicators including the twenty-metre dash, standing broad jump, six minutes of continuous running, throwing with a stuffed ball, and obstacle race-tests were studied. The survey included the participation of 426 girls. From the group the seven-, eight-, and nine-year olds numbered 148, 191, and 87 respectively. The group of girls who were born in winter, spring, summer and autumn numbered 114, 110, 89 and119 respectively. The tested data were evaluated with unitrate analyses of variance using SPSS statistical package. Mean value, standard error, standard deviation and coefficient of variation were calculated. The significance of differences between mean values was evaluated using “t” test. Differences with an error below 5% were considered to be significant. Furthermore, a correlation analysis was used to evaluate the relationship between season of birth, body development and motor-related performance data. Age, body height, body weight, throwing a stuffed ball in one hand, twenty-metre dash, six minutes of continuous running, and obstacle race-test are interdependent variables of development and motor performances of young girls of this age. Data from the study results show that the children group included in the tests was quite homogenous in body height, but heterogeneous in body weight and motor performances. Physical development and four of the five evaluated sport skills were affected by the birth season. Development and motor performances of the summer- and autumn-born girls are generally better than those born in winter or spring. Differences are significant except for the obstacle race-test. Age, body height, body weight, throwing with a stuffed ball in one hand, twentymetre dash, six minutes of continuous running, and the obstacle race-test seem to be interdependent variables of development and motor performances of young girls of this age.
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