TITLE

CSR and Social Entrepreneurship: The Role of the European Union

AUTHOR(S)
AMELIO, Stefano
PUB. DATE
September 2017
SOURCE
Management Dynamics in the Knowledge Economy;2017, Vol. 5 Issue 3, p335
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The aim of the paper is to analyze the status of non-financial information disclosure in the European Union in order to evaluate the level of acceptance of social responsibility practices. The research is divided into two sections and the approach used is mainly theoretical and qualitative. In the first part the UE financial and nonfinancial information regulations are analyzed; the European Union launched a process of harmonization then subsequently it moved to the standardization process: the Regulation (EC) No. 1606/2002 is part of the standardization process (It must be applied in its entirety across the EU) while the Directive 2014/95/EU is part of the harmonization process (it sets out a goal that all EU countries must achieve). The Directive 2014/95/EU states that "large undertakings [...] shall include in the management report a non-financial statement [...]" thus making mandatory the preparation of non-financial statements. In the second part of the research, not considering the firm only as a system for the production of financial/economic value but also as an economic social actor which operates in a social environment to which it belongs and with which it interacts, the concept of social entrepreneurship is explained. Social entrepreneurship belongs to the entrepreneurs who draw up the social balance, required or permitted by the UE legislation. For this reason, the introduction of obligations in disclosing non-financial information could lead to the increase of entrepreneurship, with positive consequences in the creation of tangible benefits to both the business community and the global community.
ACCESSION #
125477984

 

Related Articles

  • EBR volume 15 issue 3 Cover and Back matter.  // European Business Organization Law Review;Sep2014, Vol. 15 Issue 3, pb1 

    The back cover of the journal "European Business Organization Law Review (EBOR)" is presented along with the information on publishers, distribution and subscription rates.

  • TTIP trade deal could save firms millions.  // Food Manufacture;Apr2015, p1 

    The article offers information on the Transatlantic Trade and Investment Partnership, a proposed free trade agreement between European Union (EU) and the U.S., which could help in simplify the EU legislation and help business enterprises to save money.

  • Unternehmen noch nicht SEPA-ready.  // Die Bank;apr2013, Issue 4, p65 

    The article discusses the lack of preparedness by European businesses for the Single Euro Payments Area (SEPA), a system of standardized money transfers by banks legislated to begin in 2014. According to a study presented, 26% have only a vague idea of what SEPA is, and 6% have never heard of it.

  • BOOKS RECEIVED.  // International & Comparative Law Quarterly;Jan2013, Vol. 62 Issue 1, p269 

    A bibliography of law-related publications is presented which includes the books "The Governing Law of Companies in EU Law," by Justin Borg-Barthet, "Consent in International Arbitration," by Andrea Marco Steingruber, and "The Rule of Law and the Measure of Property," by Jeremy Waldron.

  • EU agrees tougher money-laundering law.  // Regional Today;12/18/2014, p3 

    The article discusses a money-laundering law passed by governmental body European Union against secretive companies in Europe in order to keep a tab on their business practices following the LuxLeaks scandal.

  • EBR volume 15 issue 3 Cover and Front matter.  // European Business Organization Law Review;Sep2014, Vol. 15 Issue 3, pf1 

    The front cover of the journal European Business Organization Law Review (EBOR) is presented along with the issue's editors and information on membership and subscriptions.

  • Multiple ops may miss out on relief. Bothwell, Ellie // Publican's Morning Advertiser;6/26/2014, Issue 154, p47 

    The article offers information on the impact of legislative restrictions in Europe on various businesses such as the business rate relief they should receive which is a subject to the European Aid law.

  • II. EUROPEAN PRIVATE INTERNATIONAL LAW OF COMPANIES AFTER CARTESIO. Borg-Barthet, Justin // International & Comparative Law Quarterly;Oct2009, Vol. 58 Issue 4, p1020 

    The article discusses the developments in the European Private International Law of Companies after the case law on Cartesio, a limited partnership under the Hungarian law. It provides an information on the judgment of European Court of Justice (ECJ) regarding the governing law of the company...

  • EVROPSKO KOMPANIJSKO PRAVO - ODRAZ RAZVOJA EVROPSKOG IDENTITETA U EVROPSKOJ UNIJI I BOSNI I HERCEGOVINI. Grubešić, Ivana // Anali Pravnog Fakulteta Univerziteta u Zenici;2011, p201 

    The attempts to unite European lands and peoples with a view to develop European identity harking back centuries were concluded with the foundation of the European Steel and Coal Community in the 1950s. Necessity to join the postwar Europe thus rise to the status of an equal to the economies of...

  • A NEW APPROACH TO THE GOVERNING LAW OF COMPANIES IN THE EU: A LEGISLATIVE PROPOSAL. Borg-Barthet, Justin // Journal of Private International Law;2010, Vol. 6 Issue 3, p589 

    The article discusses the implementation of the governing law of companies in the European Union (EU). The author explores the history and existing laws concerning the governing laws of companies within EU. He discourses the possible form and content of future legislation for the development of...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics