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This article explores the influence of societal, political and regulatory characteristics and developments on the quality of corporate sustainability disclosures in Norway. The paper presents an assessment both of mandatory reporting under the Norwegian Accounting Act, and of voluntary reporting in annual and separate non‐financial reports, by the 100 largest firms in Norway. Our results reveal that only 10% of the companies comply with the legal requirements on environmental reporting, while only half of the firms comply with the legal reporting provisions on working environment and gender equality. The vast majority of firms also report unsatisfactorily on non‐financial issues in the voluntary disclosures assessed. Analysing the causes of these results, we contend that the situation is characterized by (1) an apparent lack of political and social drivers for sustainability reporting in Norway and (2) an absence of sufficient monitoring and enforcement of the environmental reporting legislation on the part of Norwegian authorities. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment. 相似文献
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Marja-Liisa Tenhunen Irja Leppisaari 《美中经济评论(英文版)》2010,9(8):37-50
Sharing international leadership experiences and professional development among female university managers in operational environments requiring new kinds of strategic leadership is a topical challenge e-mentoring can meet. This article examines perspectives of World Female University Presidents' Forum (China, 2009) participants on e-mentoring as support for female managers. No correlations between leadership profiles and mentoring needs were evident in this narrow sample, but responses indicated strategic business areas and support services emphasised in higher education management. The greatest mentoring need was in "Innovation work". One-to-one e-mentoring, peer mentoring and virtual mentoring communities interested respondents slightly more than group e-mentoring. Attitudes towards e-mentoring were positive, but unfamiliarity with virtual work methods and time issues were problematic in its application. An international e-mentoring programme's added value was acknowledged, but skilful management is essential for its successful integration into busy schedules. These results are used to outline the eMWL, e-mentoring promoting women leadership, model. 相似文献
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The objective of this article is to consider e-mentoring models applicable for SME staff development. The article examines
a study conducted collaboratively between a university of applied sciences and entrepreneurial organisation, ascertaining
organisation members’ interest in e-mentoring for professional development. In this Finnish case, entrepreneurs’ skill deficits
and e-mentoring’s possibilities as a learning support are identified, and the practicality and meaningfulness of different
e-mentoring forms examined. The results indicate e-mentoring is expected to facilitate support from experienced entrepreneurs
in practical professional development. Peer mentoring online was slightly preferred over one-on-one expert e-mentoring. 相似文献
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