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Within the developed world, airlines have responded to the advice of advocates for corporate social and environmental responsibility (CSER) to use the intertwined dimensions of economics, society and environment to guide their business activities. However, disingenuously, the advocates and regulators frequently pay insufficient attention to the economics which are critical to airlines' sustainability and profits. This omission pushes airlines into the unprofitable domain of CSERplus. The author identifies alleged market inefficiencies and failures, examines CSERplus impacts on international competition and assesses the unintended consequences of the regulations. She also provides innovative ideas for future-proofing airlines. Clipped Wings is a treatise for business professionals featuring academic research as well as industry anecdotes. It is written for airlines (including their owners, employees, passengers and suppliers), airports, trade associations, policy makers, educators, students, consultants, CSERplus specialists and anyone who is concerned about the future of competitive airlines

http://www.academia.edu/3706597/Valuing_Non-Financial_Performance_and_CSR_Reporting ; Several governments and organisations are stepping in with their commitment for corporate governance as they are setting their social and environmental responsibility agenda through different frameworks. Many countries are following the guidelines of the International Labour Organisation (ILO) and the Organisation for Economic Cooperation and Development (OECD). These international organisations have provided highly recognised international benchmarks for transparent and accountable practices. This paper also made reference to some of the relevant European Union (EU) Expert Group recommendations for non-financial reporting. It transpires from the pertinent literature review that businesses are encouraged to adopt the reporting instruments of nongovernmental organisations. Finally, this paper concludes by proposing that the way forward is to have a more proactive regulation which creates shared value by contributing to the wider societal and environmental objectives. ; peer-reviewed

AbstractThis study examines two aspects of corporate social responsibility (social and environmental CSR) in 15 Asian countries. The performance of firms in these Asian countries on the two types of CSR is also assessed relative to country economic, political and social conditions, and compared with those of other regions (Western Europe, East/Central Europe, Australia/New Zealand, US/Canada, Middle East and Africa). Drawing from over 8700 surveys of firms in 104 countries, this study demonstrates substantial country and regional differences in CSR. Firms are embedded in different country contexts, with differing underlying institutional capacities. Strong revealed relationships between CSR and country economic, political and social contexts reflect the importance of a country's development of such institutional capacity to promote and support CSR practices. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.

Front Matter -- Copyright /Menxing Lu -- Abbreviations /Menxing Lu -- Illustrations /Menxing Lu -- Introduction /Menxing Lu -- What Does CSR/CER Mean? /Menxing Lu -- Why CSR/CER? Theories and Empirics /Menxing Lu -- Measuring Corporate Sustainability Performance /Menxing Lu -- The Law and Economics of CSR/CER /Menxing Lu -- Possible Roles of Public Authorities for Promoting CSR/CER /Menxing Lu -- CSR/CER Policies and Practices in the European Institutional Context /Menxing Lu -- The Chinese Approach to CSR/CER: A Theoretical Analysis /Menxing Lu -- The Landscape of CSR/CER Development in China: at Policy Level and in Practice /Menxing Lu -- Conclusions /Menxing Lu -- Back Matter -- References /Menxing Lu -- Index /Menxing Lu.

The subject of this study is corporate social and environmental responsibility. The object is the assessment of responsibility information disclosure quality based on the methodology developed by the authors and responsibility model. Analysis of the disclosure quality is based on data from public sources — annual nonfinancial reports of companies. This study shows examples of assessment methodology application for six Russian oil and gas companies — «Gazprom Neft», «Lukoil», «Rosneft», «Zarubezhneft», «Surgutneftegaz» and «Novatek» — based on their 2014 annual reports. The purpose of the research is to present a methodology for assessing the information disclosure quality in companies' public sources of information about their social and environmental responsibility practices. The main results of the study is to present the methodology with practical examples of its use. The uniqueness of the study lies in the fact that the methodology is based on indicators of the Model of corporate social and environmental responsibility which is developed by the authors'. The practical significance of the study is determined by the possibility to apply the developed methodology for assessing the disclosure quality of social and environmental responsibility for companies from other sectors and based in other countries. Study the disclosure of social and environmental responsibility in the companies' annual reports is part of a larger study of environmental and social responsibility of Russian oil and gas companies that have their projects in the Arctic region.

"This report presents the results of a research project carried out as part of
the postgraduate training course of the German Development Institute
(GDI), Bonn, in close cooperation with the Centre for Social Markets,
India, and with the support of Ashok V. Desai, Consultant Editor of the
Telegraph, India. The report is based on studies of the literature and on
empirical data collected in India's main industrial districts of Delhi, Mumbai,
Pune, Bangalore and Chennai from February to April 2006.
The GDI research team would like to thank Sachin Joshi of the Centre for
Social Markets and Ashok V. Desai for their strong scientific and technical
support, without which this study would not have been possible.
The research team would also like to express their thanks to the top officials
of almost 40 Indian and foreign companies and 32 other stakeholders
who spoke of their experience and responded to our questionnaire on CSR
in India and the role of the UN Global Compact in particular.
Last but not least, the authors are very grateful to experts from other Indian,
international and German institutions who were kind enough to share
their knowledge with us and so contributed to the writing of the report.
However, the GDI team alone is responsible for the results presented here." (excerpt)

In Article 74 of Law Number 40 of 2007 concerning Limited Liability Companies, it is stated that, Companies that carry out their business activities in the field and / or related to natural resources are required to carry out social and environmental responsibility, these obligations are budgeted and calculated as the company's costs. carried out with due regard to appropriateness and reasonableness and if the obligation is not carried out, then it will be subject to sanctions in accordance with the provisions of the prevailing laws and regulations. Referring to this provision, this authority is the authority of the central government. However, if we refer to Law Number 23 of 2014 concerning Regional Government, it also has authority in the social and environmental fields. So that in this paper we will examine the extent of regional authority in terms of corporate social and environmental responsibility in the regions. The research method used is normative juridical legal research. The results of the study show that the authority of local governments regarding corporate social and environmental responsibility is not clearly stated in Law Number 23 of 2014 concerning Regional Government. However, based on the principle of regional autonomy, local governments can exercise powers that are not absolutely the authority of the central government. Therefore, in the future, the regional government authority has a strong legal basis so that the authority regarding corporate social and environmental responsibility is contained in statutory regulations.Keywords: Responsibility, Social, Company, Local Government.In Article 74 of Law Number 40 of 2007 concerning Limited Liability Companies, it is stated that, Companies that carry out their business activities in the field and / or related to natural resources are required to carry out social and environmental responsibility, these obligations are budgeted and calculated as the company's costs. carried out with due regard to appropriateness and reasonableness and if the obligation is not carried out, then it will be subject to sanctions in accordance with the provisions of the prevailing laws and regulations. Referring to this provision, this authority is the authority of the central government. However, if we refer to Law Number 23 of 2014 concerning Regional Government, it also has authority in the social and environmental fields. So that in this paper we will examine the extent of regional authority in terms of corporate social and environmental responsibility in the regions. The research method used is normative juridical legal research. The results of the study show that the authority of local governments regarding corporate social and environmental responsibility is not clearly stated in Law Number 23 of 2014 concerning Regional Government. However, based on the principle of regional autonomy, local governments can exercise powers that are not absolutely the authority of the central government. Therefore, in the future, the regional government authority has a strong legal basis so that the authority regarding corporate social and environmental responsibility is contained in statutory regulations.Keywords: Responsibility, Social, Company, Local Government.