دانلود کتاب Governance and Sustainability: International Perspectives

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Acknowledgements Contents Contributors 1 The Continuing Development of Governance: International Divergences 1.1 Introduction 1.2 Globalisation 1.3 Financial Globalisation 1.4 Regulation and the Organisation of International Trading 1.5 Global Regulatory Bodies 1.6 The Need for Regulation 1.7 Governance and Regulation 1.8 The Idea of Global Governance 1.9 Conclusions References Part ILegal and Regulatory Aspects 2 Incorporating CSR in Corporate Governance of Banking Institutions in a Challenging Institutional Context: A Case Study of Nigeria 2.1 Introduction 2.2 The Debate Underpinning CSR and Corporate Governance 2.2.1 Definition of CSR 2.2.2 Definition of Corporate Governance 2.2.3 The Nexus Between CSR and Corporate Governance 2.3 Theories of Corporate Governance 2.3.1 Agency Theory 2.3.2 Stewardship Theory 2.3.3 Stakeholders Theory 2.3.4 Institutional Theory 2.3.5 Nigerian Banks CSR Initiatives 2.4 Recommendation 2.5 Conclusion Bibliography 3 Proposing CSR Provisions in Kuwaiti Legal Vision: A Middle-Ground Between UK and Indian Companies Law 3.1 CSR Practices in Kuwait 3.2 CSR in Kuwaiti Company Law and Corporate Governance 3.3 Board of Directors 3.4 CSR Reporting and Information Disclosure 3.5 Corporate Constituencies 3.6 Directors’ Duties 3.7 Corporate Objectives 3.8 Conclusion 4 Sustainable and Smart System: Rethinking Accounting and Taxation in Portugal 4.1 Introduction 4.2 Methodology 4.3 Empirical Analysis 4.4 Discussion References 5 The Impact of Corporate Governance on Earnings Management of Portuguese Listed Firms 5.1 Introduction 5.2 Literature Review and Hypothesis 5.2.1 Corporate Governance 5.2.2 Earnings Management 5.2.3 Relationship Between Corporate Governance and Earnings Management 5.3 Sample and Methodology 5.3.1 Sample 5.3.2 Models 5.4 Results 5.5 Conclusion References 6 Legislating South African CSR Through Framework Legislation 6.1 Introduction 6.2 General Trends in CSR or CSR-Related Instruments 6.2.1 Health and Safety 6.2.2 Natural Environment 6.2.3 Labour and Employment 6.2.4 Community Involvement and Development 6.2.5 Skills Development and Education 6.2.6 Consumer Relationships and Stakeholder Management 6.2.7 Human Rights (Including the Prohibition of Discrimination) 6.2.8 Compliance and Reporting 6.2.9 Socio-economic Development 6.2.10 Corporate Citizenship 6.2.11 Preferential Procurement and Enterprise Development 6.2.12 Management System 6.3 Framework Legislation in General 6.3.1 The Nature and Scope of Framework Legislation 6.3.2 The Advantages of Framework Legislation 6.4 The Draft Corporate Social Responsibility Act 6.4.1 Content of the Draft Act 6.5 Conclusion References 7 Financial Integration: The Tunisian Context 7.1 Introduction 7.2 Theoretical Framework 7.3 Empirical Approach 7.3.1 Data 7.3.2 Description of the Sample 7.3.3 Origin and Frequency of Data 7.3.4 Econometric Software and Techniques Used 7.3.5 Stationarity Tests: The ADF Test 7.3.6 ARMA Model Estimation 7.3.7 Criterion for Choosing the Model 7.4 Methodology Adopted: Presentation of the Model 7.4.1 Estimation with Rolling OLS 7.4.2 Multivariate Analyzes: CCC-GARCH Model Estimation 7.4.3 Economic and Financial Interpretations of the Results 7.5 Conclusion References 8 CSR, Corporate Heritage Identity and Social Learning 8.1 Introduction 8.2 Identity Perspectives of CSR and Social Learning 8.2.1 Balmer and Soenen’s AC2ID Test Framework: A Morphogenetic Approach 8.3 Corporate Identity Management 8.4 Conceptual Framework 8.5 Application of the Framework 8.6 Methods 8.7 Surfacing Situated Social Learning Capabilities in Contested CSR Terrains 8.8 Structure 8.9 Interaction 8.10 Structural Elaboration 8.11 Conclusion References Part IIThe International Dimension 9 Features of Functioning of Corporate Entrepreneurial Structures in Agribusiness of Belarus 9.1 Introduction 9.2 The Specifics of Agribusiness in Belarus 9.3 Formation of the Corporate Sector in the Agribusiness of Belarus 9.4 Capitalization as a Criterion for the Effectiveness of the Functioning of Corporations in Belarus 9.5 Conclusions References 10 Workplace Bullying: A Critical Look at Legal Protection in Brazil and Portugal 10.1 Introduction 10.2 Theoretical Reference 10.2.1 Critical Thinking 10.2.2 Workplace Bullying in Portugal 10.2.3 Legal Protection in Portugal 10.2.4 Workplace Bullying in Brazil 10.2.5 Legal Protection in Brazil 10.2.6 Methodology 10.2.7 Final Considerations References 11 Influence of Gender Diversity of Boards and Gender of CEO on Financial Performance: The European Case 11.1 Introduction 11.2 Part I—Literature Review 11.3 Evolution of Women in the Labor Market 11.4 The CEO Gender 11.5 The Board of Directors 11.6 The Effects of Gender Quotas on Business 11.7 Current Situation of the European Union 11.8 Empirical/Previous Studies 11.9 United States of America 11.10 Europe 11.11 Rest of the World 11.12 Part II—Sample and Metodology 11.12.1 Sample 11.13 Variables 11.13.1 Dependent Variables 11.14 ROA 11.15 Q of Tobin 11.16 Independent Variables 11.17 FEMALECEO 11.18 FEMALEONBOARD 11.19 Control Variables 11.20 Regression Models 11.21 Part III—Results 11.21.1 Descriptive Statistics 11.22 Correlations 11.23 Discussion 11.24 ROA 11.25 Q of Tobin 11.26 Concluding Remarks and Future Research 11.27 Conclusions References 12 Ethics of Sugar Cane Farming and Crushing in Maharashtra 12.1 Introduction 12.2 Agriculture in Maharashtra and Contribution of Sugar Cane Farming 12.3 Irrational Location of Sugar Mills and Concentration of Sugar Farming 12.4 The Plight of the Common Man 12.5 Impact of Climate Change 12.6 Sustainability of Sugar Farming in Maharashtra 12.7 Corrective Actions Are Undertaken/Proposed 12.8 Is It Ethical? 12.9 The Factual Scenario of the Case 12.10 Ethical Dilemma 12.11 Solution to Ethical Dilemma: Closing of the Sugar Farming and Sugar Mills 12.12 Conclusion References 13 Review of CSR—Corporate Social Responsibility Initiatives of the Top Three CPSE’s—Central Public Sector Enterprises of India 13.1 Introduction 13.2 Research Methodology 13.3 Review of Literature 13.4 Corporate Social Responsibility in India 13.5 Central Public Sector Enterprises (CPSEs) 13.6 Schedule VII of Companies Act 2013, (Section 135) 13.7 CORPORATE SOCIAL RESPONSIBILITY AMONG CPSEs—Central Public Sector Enterprises 13.8 Data Analysis & Interpretations 13.9 Trend Analysis: Budgeted Components Versus Total Budget 13.10 Trend Analysis: CSR Spent Component Versus Total Spent 13.11 Over/Under Spendings on CSR 13.12 Findings & Conclusions 13.13 Web Resources References