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Mirza Nawazish Reddy Krishna Hasnaoui Amir Yates Peter 《Journal of quantitative economics》2020,18(1):129-142
Journal of Quantitative Economics - This study investigates the effectiveness of hedging and cross-hedging of fluid milk supplied by New Zealand farmers using derivatives offered by the NZX dairy... 相似文献
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Corporate Social Responsibility (CSR) has existed in name for over 70 years. It is practiced in many countries and it is studied
in academia around the world. However, CSR is not a universally adopted concept as it is understood differentially despite
increasing pressures for its incorporation into business practices. This lack of a clear definition is complicated by the
use of ambiguous terms in the proffered definitions and disputes as to where corporate governance is best addressed by many
of the national bodies legislating, mandating, or recommending CSR. This article explores the definitions of CSR as published
on the Internet by governments in four countries (United Kingdom (UK), France, the United States, and Canada). We look for
a consensus of understanding in an attempt to propose a more universal framework to enhance international adoption and practice
of CSR using the triple bottom line. Our results concur with the findings of both national and international bodies and suggest
that both within and among the countries in our study there exists no clear definition of the concept of CSR. While there
are some similarities, there are substantial differences that must be addressed. We present a number of proposals for a more
universal framework to define CSR. 相似文献
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