TY - CHAP

T1 - Showing off and Hushing up

T2 - What Do Companies Reveal about Their Impact on Emerging Markets

AU - Петрова-Савченко, Анастасия Андреевна

N1 - Petrova-Savchenko, A. A. Showing off and Hushing up: What Do Companies Reveal about Their Impact on Emerging Markets / A. A. Petrova-Savchenko // GSOM Emerging Markets Conference 2016. - 2016. - P. 296-302.

PY - 2016

Y1 - 2016

N2 - Stakeholders have relatively limited access to sources of information about CSP effects generated by companies working on emerging markets. Non-financial reporting proved to stay the most capacious data source available and became a widespread practice. The world’s largest corporate responsibility reports directory – Corporate Register – numbers 316 reports from Brazil, 233 reports from South Africa, 111 reports from India, 53 reports from China and 59 reports from Russia as of 2015 reporting period. The information, which is disclosed to stakeholders in these reports, is not the same considering its structure, variety of KPIs and depth of disclosure. The author compares nonfinancial reports presented on five different emerging markets to find the differences and possible reasons for them.

AB - Stakeholders have relatively limited access to sources of information about CSP effects generated by companies working on emerging markets. Non-financial reporting proved to stay the most capacious data source available and became a widespread practice. The world’s largest corporate responsibility reports directory – Corporate Register – numbers 316 reports from Brazil, 233 reports from South Africa, 111 reports from India, 53 reports from China and 59 reports from Russia as of 2015 reporting period. The information, which is disclosed to stakeholders in these reports, is not the same considering its structure, variety of KPIs and depth of disclosure. The author compares nonfinancial reports presented on five different emerging markets to find the differences and possible reasons for them.

KW - корпоративная социальная деятельность

KW - нефинансовая отчетность

KW - развивающиеся рынки

KW - РОССИЙСКИЙ ИНДЕКС НАУЧНОГО ЦИТИРОВАНИЯ

KW - corporate social performance

KW - non-financial reporting

KW - emerging markets

KW - РОССИЙСКИЙ ИНДЕКС НАУЧНОГО ЦИТИРОВАНИЯ

M3 - Article in an anthology

SP - 296

EP - 302

BT - GSOM Emerging Markets Conference 2016

PB - Издательство Санкт-Петербургского университета

CY - Санкт-Петербург

ER -