گزارشگري مسئوليت اجتماعي شركت ها و تحليل مقايسه اي بخش هاي مالي و توريستي كشورهاي G8

Corporate Social Responsibility Reporting: A Comparative Analysis of Tourism and Finance Sectors of G8 Countries

جهاني سازي سهولت انتشار اطلاعات به وسيله رسانه هاي مختلف افزايش سطوح آگاهي اجتماعي مصرف كننده ها ممكن است به عنوان محرك اصلي براي گزارشات و فعاليت هاي مسئوليت هاي اجتماعي شركت ها براي اطلاع رساني به ذينفعان آنها باشد. فعاليت مسئوليت هاي اجتماعي شركت ها نظير پيشنهادات داوطلبانه آنها موجب رضايت مندي مشتريان شده و ثبات ارزشمندي آنها را در محيط اجتماعي افزايش مي دهد. دستيابي به انتظارات ذينفعان و پايداري و ثبات شركت دو جنبه مهم حاصل از فعاليت ها و گزارشات مسئوليت اجتماعي در دسته بندي شاخص هاي غيرمالي مي باشند. در اين مطالعه صنايع توريسم و تجارت كشورهاي G8 كه به عنوان رهبراني براي آشكارسازي مشكلات و توسعه دهندگان امنيت مي باشند با استفاده از سطحي از گزارشگري مسئوليت اجتماعي شركت مورد ارزيابي قرار گرفته است. استانداردهاي اخير حاصله از نوشته هاي داخلي نظير ابتكار گزارشگري جهاني (GRI) به عنوان معيار ارزيابي جهت آشكارسازي پيشنهادات نهايي ارائه شده توسط اتحاديه ها شامل صنايع توريسم و تجارت به كار گرفته شده اند.

Globalization ease of information dissemination by means of various media increasing social consciousness levels of consumers might be specified as the main drivers for corporate social responsibility activities and reporting efforts made by the corporations in order to inform their stakeholders. Corporate social responsibility activities are considered as volunteer efforts made by corporations whereby they satisfy their customers and other stakeholders socially and increase their firm value regarding to their community and social environment as a whole. Meeting the stakeholder expectations and maintaining firm sustainability are two major expected outcomes of social responsibility activities and reporting these efforts within the scope of non financial indicators. Within the scope of this study tourism and finance industries of G8 countries which are considered as leaders about emerging issues and policy developers are going to be evaluated with respect to corporate social responsibility reporting levels. Recent standards set out by international authorities such as Global Reporting Initiative (GRI) are used as evaluation criteria in order to reveal the utmost efforts made by corporations included in tourism and finance industries.