Disclosure of the Impact of Corporations on Society

Current Trends and Issues

• Author(s): United Nations Conference on Trade and Development,
• Publisher: UN
• Pages: 110
• ISBN_10: 9211126258
  ISBN_13: 9789211126259
  
• Language: en
• Categories: Business & Economics / Business Ethics , Business & Economics / International / General , Business & Economics / Development / Sustainable Development ,

Description:... With concern over the impact of corporate enterprises on society growing, a number of initiatives have been undertaken to assess and report on it. Responding to these developments, the Intergovernmental Working Group of Experts on International Standards of Accoung and Reporting (ISAR) identified corporate social responsibility as one of the emerging issues that could be discussed at future sessions. This paper has been prepared to facilitate that future consideration. It provides an overview of definitions, the main initiatives undertaken and analyses the main factors that govern corporate relations with society.