Corporate Governance Ethics and CSR

Justine Simpson, John R Taylor

• Publisher: Kogan Page
• Year: 2013
• Print ISBN: 9780749463854
• eBook ISBN: 9780749463861
• Edition: 1
• Topic: Business
• Subtopic: Business Ethics
• Index: Business

The rise of corporate social responsibility (CSR) is creating a paradigm shift in contemporary corporate culture and organizational behaviour with shareholder and stakeholder activism on the rise as international banking crises and global corporate scandals dominate the headlines.
Through accountability and transparency, fiduciary capitalism is being challenged to tie sustainability and corporate conscience to the bottom line. With the emergence of impact investing, social responsibility and ethics in corporate governance is becoming essential to long-term success in the new global marketplace. Corporations need to demonstrate that ethical, environmentally conscious business practices and profit are no longer mutually exclusive.
Justine Simpson and John R. Taylor's Corporate Governance Ethics and CSR gives the reader a comprehensive guide to today's requirements for governance and reporting that organizations must adopt to successfully strike a balance between financial gain and socially responsible, green business practices that enhance the greater good. Employing current examples (Walmart, Goldman Sachs, Citigroup) and case studies in both the public and private sectors, Simpson and Taylor have compiled a thorough and fascinating roadmap, including historical context, for anyone seeking to understand the complex workings of the international corporate economy that affects us all. This book is perfect for students of, and those wishing to participate in, this revolutionary wave sweeping our planet.

INDEX

(italics indicate a figure or table in the text)

accountability (i), (ii), (iii), (iv), (v)

empirical (i)

public sector (i)

Act for the Registration, Incorporation and Regulation of Joint Stock Companies (i)

Action Aid (i)

agency costs (i)

agency theory (i), (ii), (iii), (iv), (v)

role of auditor (i), (ii), (iii)

agent/principal expectations (i)

Anglo Irish Bank (i)

Annan, Kofi (i)

Arthur Andersen (i), (ii), (iii), (iv), (v), (vi)

Association of British Insurers (ABI) (i), (ii)

Association of Chartered Certified Accountants (ACCA) (i)

Association of Investment Companies (i)

audit committee (i), (ii)

advantages/disadvantages (i)

role (i)

audit function (i), (ii)

aims of (i)

‘Big 4’ firms (i), (ii)

case study (i)

comparison of internal and external (i)

conflicts of interest (i)

ethical codes (i), (ii)

firms (i)

history (i)

impact of globalization (i)

independence (i)

internal (i)

profession (i)

professional scepticism (i), (ii)

public audit (i)

regulation (i), (ii), (iii)

role of external auditor (i)

self-regulation (i), (ii), (iii)

theory (i)

Audit Inspection Unit (AIU) (i)

Audit Scotland (i)

Auditing Practices Board (APB) (i), (ii), (iii), (iv), (v)

Clarity Project (i)

code of ethics (i)

Auditing Practices Committee (APC) (i)

auditors (i)

Corporate Social R...

Table of contents

• Cover
• Title page
• Imprint
• Table of contents
• List of figures
• Introduction
• 01. The need for trust
• 02. Corporate culture
• 03. Ethical behaviour
• 04. Principles of corporate governance
• 05. The role of the senior executives/board
• 06. Assessing performance and remuneration of directors and senior executives
• 07. The audit function
• 08. Corporate governance and other stakeholders
• 09. Corporate Social Responsibility and its reporting
• 10. Corporate Social Responsibility, its measurement, theories and models
• 11. Small companies, charities and other not-for-profit organizations
• 12. Emerging issues
• Index
• Full imprint