[go: up one dir, main page]
IDEAS home Printed from https://ideas.repec.org/h/spr/csrchp/978-3-319-70449-4_8.html
   My bibliography  Save this book chapter

Internal Control and Social Responsibility

In: Current Issues in Corporate Social Responsibility

Author

Listed:
  • Cerasela Pirvu

    (FEBA, University of Craiova)

  • Sorin Domnisoru

    (FEBA, University of Craiova)

  • Sorin Vinatoru

    (FEBA, University of Craiova)

Abstract
This paper aims to expound the connection between internal control and CSR, the purpose of which being to make organisations aware that a rigorous control can actively contribute to an increase in social responsibility regarding all three relevant dimensions associated to it: economic, social and environmental. As a functionality of managementManagement , control includes an analytical dimension as well as a field of verification Verifications , respectively a “mastering” of contexts, mainly internal, but also external to the organisation. Our endeavour bears in mind a synthesis and antithesis of the ideas present in the field of expertise associated with control and social responsibility, of regulations provided by various institutions (for example, GRI—Global Reporting Initiative). From the multitude of indicators presented by GRI, the chapter focuses on the generation of indicators relevant to analysed subject, given that there are no indicators specific to the control function. Thus, the authors, are bound to consider the selection of those indicators which can contribute, through the mediation of internal managerial control, that of risk management and the internal control environment, to the effective increase of social responsibility and the subsequent reports provided by corporations, all these leading to achieving the desired business leadership goals so as to genuinely consider not only the interestsInterest of the shareholders but the interests of all stakeholders, and even beyond that the interests of society as a whole. An important part is dedicated to the analysis of indicators and sub-indicators constructive to have or may relate to internal control management, coupled with a qualitative examination of the actual elements of reporting on CSR. On this basis, the authors will be issued comments and observations, suggestions and proposals for better emphasizing rigor in fact and in internal reporting. In conclusion, the authors have focused their research towards the analysis of possibilities and the achievement of internal control in the field of corporate social responsibility, taking into consideration that there are currently numerous research papers examining CSR from a global perspective, but not the identification of a connection between control and CSR.

Suggested Citation

  • Cerasela Pirvu & Sorin Domnisoru & Sorin Vinatoru, 2018. "Internal Control and Social Responsibility," CSR, Sustainability, Ethics & Governance, in: Samuel O. Idowu & Catalina Sitnikov & Dalia Simion & Claudiu George Bocean (ed.), Current Issues in Corporate Social Responsibility, pages 111-124, Springer.
    • Handle: RePEc:spr:csrchp:978-3-319-70449-4_8
    DOI: 10.1007/978-3-319-70449-4_8
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Mingyuan Guo & Shuyu Shen, 2019. "Managerial Shareholding and CSR: Does Internal Control Quality Matter?—Evidence from China," Sustainability, MDPI, vol. 11(15), pages 1-21, August.
    2. Manuela Gomez‐Valencia & Maria Alejandra Gonzalez‐Perez & Ana Maria Gomez‐Trujillo, 2021. "The “Six Ws” of sustainable development risks," Business Strategy and the Environment, Wiley Blackwell, vol. 30(7), pages 3131-3144, November.
    3. Jiang, Haiyan & Hu, Yuanyuan & Su, Kun & Zhu, Yanhui, 2021. "Do government say-on-pay policies distort managers’ engagement in corporate social responsibility? Quasi-experimental evidence from China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 17(2).

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:csrchp:978-3-319-70449-4_8. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.