Non Financial Reporting: Corporate Social Responsibility and Environmental Reporting (An Ethiopian Case)
| dc.contributor.advisor | Laxmikantham, P. (PhD) | |
| dc.contributor.author | Melese, Emebet | |
| dc.date.accessioned | 2018-06-25T11:14:41Z | |
| dc.date.accessioned | 2023-11-08T14:37:08Z | |
| dc.date.available | 2018-06-25T11:14:41Z | |
| dc.date.available | 2023-11-08T14:37:08Z | |
| dc.date.issued | 2009-06 | |
| dc.description.abstract | The operational policies of business enterprise are continuously influenced by the interaction between various groups of society viz. owners, creditors, customers, employees, community government etc. These different groups exercise their social, political and economic influence to change the corporate policies in their favor. In the old age economic system, the size of the business enterprise was very small and that too was entirely controlled by the owner managers. Other contracting groups were not influential due to lack of education and awareness. Therefore in the corporate influence system, the owners were framed to suit their interests. But with the change in social, political and economic environment, the size of the business enterprise grew and it began to play a pivotal role in the society. It started affecting the interest of other social groups substantially. In this respect the impact of considering corporate social responsibility in the business performance has to be traced. Hence the project has interest to understand the state of non financial reporting: CSR and environmental reporting practices in Ethiopian corporate firms and NGOs. Data for the study was from secondary sources and primary sources. The annual reports of sixty organizations have been reviewed. And the higher officials of the Ethiopian Environment Protection Agency have been interviewed. The project has revealed that there is the practice of reporting CSR and environmental issues in Ethiopian NGOS in full. In addition many public enterprises used to report their CSR and environmental issues with in their corporate annual reports since they are forced by the Privatization and Public Enterprises Supervising Agency (PPESA). With regard to the privately owed corporate firms the company characteristics has influence on non financial reporting: CSR and environmental reporting | en_US |
| dc.identifier.uri | http://etd.aau.edu.et/handle/123456789/3188 | |
| dc.language.iso | en_US | en_US |
| dc.publisher | Addis Ababa University | en_US |
| dc.subject | Environmental reporting | en_US |
| dc.title | Non Financial Reporting: Corporate Social Responsibility and Environmental Reporting (An Ethiopian Case) | en_US |
| dc.type | Thesis | en_US |