Despite the growing relevance of business corporations to the lives of older persons, gerontology... more Despite the growing relevance of business corporations to the lives of older persons, gerontology has given very little, if any, attention to this field. Further, it seems that both the conceptual and the empirical study of what we firstly term "corporate gerontology"-the rich and diverse ways that corporations interact with, influence, and are influenced by older persons and the aging of society-are quite rare. This systematic literature review was designed and executed to explore and present the current state of academic research in the multidisciplinary realm of aging and the business corporation. Of the 46 papers surveyed, the majority belong to the category in which aging is an independent variable that influences the performance of business corporations. Only 27% belong to the second category, which explores how the conduct of corporations can influence various aspects of aging. In light of the retreat of the welfare state and the rising neoliberal system, the lack of adequate governmental responses to aging has paved the way for profitguided business corporations to enter the field. Their conduct should not be overlooked, and in establishing a new theoretical framework of corporate gerontology, we hope it will draw future research and public attention and raise awareness of this phenomenon.
Despite the growing relevance of business corporations to the lives of older persons, gerontology... more Despite the growing relevance of business corporations to the lives of older persons, gerontology has given very little, if any, attention to this field. Further, it seems that both the conceptual and the empirical study of what we firstly term "corporate gerontology"-the rich and diverse ways that corporations interact with, influence, and are influenced by older persons and the aging of society-are quite rare. This systematic literature review was designed and executed to explore and present the current state of academic research in the multidisciplinary realm of aging and the business corporation. Of the 46 papers surveyed, the majority belong to the category in which aging is an independent variable that influences the performance of business corporations. Only 27% belong to the second category, which explores how the conduct of corporations can influence various aspects of aging. In light of the retreat of the welfare state and the rising neoliberal system, the lack of adequate governmental responses to aging has paved the way for profitguided business corporations to enter the field. Their conduct should not be overlooked, and in establishing a new theoretical framework of corporate gerontology, we hope it will draw future research and public attention and raise awareness of this phenomenon.
Лікар. Ляд Ортар
вступ
Ізраїльська економіка різко еволюціонувала за останні 30 років від такої, ... more Лікар. Ляд Ортар вступ Ізраїльська економіка різко еволюціонувала за останні 30 років від такої, коли централізоване планування уряду дедалі більше замінювалося ринковими силами. Вона перетворилася на економіку, яка була відносно внутрішньо зосереджена, на економіку, в якій глобальні сили (такі як приєднання Ізраїлю до ОЕСР) відіграють центральну роль. Колись фермери та робітники були зразковими економічними суб’єктами, але тепер ті, хто займається підприємництвом і фінансами (і бізнес-корпораціями), сприймаються як ті, хто тримає ключі від майбутнього (Kay, 2018). Серед глобальних сил, які вплинули на економіку Ізраїлю, є прийняття КСВ як прикладної методології бізнес-етики (Aharoni, 2016). Цей огляд зосереджений на формально-правових аспектах КСВ. Юридичні аспекти стають дедалі важливішими, оскільки обов’язкове (на основі законодавства) прогресування прикладних похідних КСВ (таких як обов’язкове розкриття екологічної, соціальної та управлінської інформації) може призвести до серйозних змін у бізнес-секторі та покращити загальну реалізацію цього підходу (Іоанну і Серафеїм, 2011).
Key Figures • Of the total income of the NGO sector in Israel, only 4.7% comes from Israeli phila... more Key Figures • Of the total income of the NGO sector in Israel, only 4.7% comes from Israeli philanthropy (private and business). Of the 4.7%, the business sector is responsible for only 1.5 billion NIS net of donations-a minor percentage of some 1.5%. • Out of 423 reviewed public companies, only 222 were found to report on any kind of donation. • The Cumulative corporate donations were 334 million NIS (around 100 million $US). • The median percentage (of the pretax profit) was 0.38%. • Corporate giving in Israel is 60% "in kind" and 40% in actual financial support, in the United States that ratio is 82% financial support and only 18% "in kind".
A key player – the business corporation, dominates the economic system, which is the most signifi... more A key player – the business corporation, dominates the economic system, which is the most significant profit-driven entity in the economic system. The dominant influence of corporations over aging and all its aspects is enormous and cannot be overlooked. In some cases, it may be even more important than the policies of national governments. It covers many perspectives such as workplace, marketing, sales, and so on, but also in terms of its ethical ramifications (corporate social responsibility) and Huma Rights.
The research presented here summarizes the first stage of a large bilateral (Israeli and Indian) ... more The research presented here summarizes the first stage of a large bilateral (Israeli and Indian) academic effort. This scholarly endeavor involves an attempt to explore the impact of the Indian Mandatory CSR (MCSR) law from both practical and theoretical perspectives. We look at this unique legislation as a “pilot” scheme that challenges traditional terminologies such as Corporate Social Responsibility (CSR), with its basic precondition of voluntarism (“beyond compliance”), Corporate Philanthropy, and the role of taxation between the two. Our focus in this study is on the concept of CSR and on a thematic discussion of the literature review’s findings. The two other themes are left for future investigation.<br><br>The systematic review includes quantitative and qualitative analysis of 47 academic papers regarding MCSR in India. The results provide significant background information for intended further research on the subject matter. For example, 72% of the studies were conducted by Indian scholars, suggesting that the MCSR is not an attractive research topic, possibly because Western researchers do not view it as relevant. Another finding is that most of the studies reviewed (63%) were qualitative, perhaps indicating that they are focused more on managerial interviews, other reviews, and legal articles, and less on financial performance or other statistical measures. Qualitatively, the leading themes were that MCSR is debated as a form of taxation, the 2% spending cap that became a ceiling, the limits of the “comply or explain” approach, corporate fraud, MCSR’s relevance to SMEs, the director’s duties to the stakeholders and last, geographical inequality.
The objective of this paper is to examine the resemblance and the difference between Sustainabili... more The objective of this paper is to examine the resemblance and the difference between Sustainability Reporting (Global Reporting Initiative G4 based) and Social Compliance Assessments (SCAs) (based on the Ethical Trading Initiative Base Code). The purpose of this paper is to &quot;make the connection&quot; between these two leading social performance methodologies, to pinpoint the similarities and examine whether the differences can or should contribute to corporations organizational efforts to create social value and manage ESG risks. Furthermore, correspondingly, to lay out the challenges and gaps that may arise while deciding which aspects to address in the corporate sustainability report. This paper identifies a high “match” between most of the aspects in the GRI G4 guidelines and the ETI Base Code, as both aim at improving the social, environmental and economic performance of an organization, considering the well‐being of a wide range of stakeholders and requiring the engagement of stakeholders in the process. However, the comparison between the two standards recognizes some substantial gaps in the reporting guidelines with regards to working hours and wages issues. These gaps may highly affect the transparency of the sustainability reporting and miss the initial purpose of sustainability reporting.
Purpose – The purpose of this article is to critically explore the concept of materiality in sust... more Purpose – The purpose of this article is to critically explore the concept of materiality in sustainability reporting. Materiality is a concept adopted from financial accounting practice, in which it is used to differentiate between financially influential activities and those that carry no financial risk. As sustainability reporting is a concept rooted in stakeholder theory, materiality has been adapted to include stakeholders&#39; perspectives in the prioritization process. Today, this is a common practice in most sustainability reports and companies are required to report on their materiality processes as an integral part of the reporting outcome. Design/methodology/approach – In addition to its critical perspective on the current qualitative materiality approach, this article offers a quantitative methodology that was developed through the construction of an empirical model specifically for this purpose. The model consists of two major elements. The first is a preference survey, while the second is a juxtaposition exercise in which the survey results are graphically presented on a two-axis matrix. The model was validated using principle component analysis. Findings – The findings presented in this article indicate that an empirical quantitative method for materiality is feasible. While there is still much to explore in the field of materiality in order to broaden the applications of this model, it does provide an important contribution as a scholarly starting point. Social implications – The model proposed is this article has vast social implications mainly in the realm of sustainability reporting. As the article explains, sustainability reporting is currently in a phase of transition from a voluntary approach to a more regulated one. This transitional phase demands the exploration of alternative validated means of prioritizing the issues reported. Originality/values – The literature review conducted for this study revealed that no published research has attempted to suggest an alternative practical method of materiality decision making. This article&#39;s unique value is that it suggests such a method and presents the methodological reasoning for doing so.
Key Figures • Of the total income of the NGO sector in Israel, only 4.7% comes from Israeli phila... more Key Figures • Of the total income of the NGO sector in Israel, only 4.7% comes from Israeli philanthropy (private and business). Of the 4.7%, the business sector is responsible for only 1.5 billion NIS net of donations-a minor percentage of some 1.5%. • Out of 423 reviewed public companies, only 222 were found to report on any kind of donation. • The Cumulative corporate donations were 334 million NIS (around 100 million $US). • The median percentage (of the pretax profit) was 0.38%. • Corporate giving in Israel is 60% "in kind" and 40% in actual financial support, in the United States that ratio is 82% financial support and only 18% "in kind".
The research presented here summarizes the first stage of a large bilateral (Israeli and Indian) ... more The research presented here summarizes the first stage of a large bilateral (Israeli and Indian) academic effort. This scholarly endeavor involves an attempt to explore the impact of the Indian Mandatory CSR (MCSR) law from both practical and theoretical perspectives. We look at this unique legislation as a “pilot” scheme that challenges traditional terminologies such as Corporate Social Responsibility (CSR), with its basic precondition of voluntarism (“beyond compliance”), Corporate Philanthropy and the role of taxation between the two. Our focus in this study is on the concept of CSR and on a thematic discussion of the literature review’s findings. The two other themes are left for future investigation. The systematic review includes quantitative and qualitative analysis of 47 academic papers regarding MCSR in India. The results provide significant background information for intended further research on the subject matter. For example, 72% of the studies were conducted by Indian scholars, suggesting that the MCSR is not an attractive research topic, possibly because Western researchers do not view it as relevant. Another finding is that most of the studies reviewed (63%) were qualitative, perhaps indicating that they are focused more on managerial interviews, other reviews, and legal articles, and less on financial performance or other statistical measures. Qualitatively, the leading themes were that MCSR is debated as a form of taxation, the 2% spending cap that became a ceiling, the limits of the “comply or explain” approach, corporate fraud, MCSR’s relevance to SMEs, the director’s duties to the stakeholders and last, geographical inequality.
'מהותיות' הוא מושג בסיסי שנמצא בשימוש שכיח מאוד בפרקטיקה ובשיח המקצועי בנושאי קיימות ואחריות תאגי... more 'מהותיות' הוא מושג בסיסי שנמצא בשימוש שכיח מאוד בפרקטיקה ובשיח המקצועי בנושאי קיימות ואחריות תאגידית, ונמצא במוקד מחקר זה. המושג מתייחס לתהליך התיעדוף של דיווח וחשיפת מידע. מקור המינוח במקצוע החשבונאות הפיננסית, ורק לאחרונה הוא אומץ על ידי אנשי המקצוע בתחום דיווחי הקיימות והוטמע בהנחיות ובמתודולוגיות בתחום. בחשבונאות, מהותיות מנחה את רואה החשבון לכלול בדיווח התקופתי כל מדד ביצוע שעשוי להשפיע על ערך החברה או התוצאות הכספיות שלה. בדיווח קיימות נדרש תהליך שונה לקביעת מהותיות, כזה שמכוון יותר למחזיקי העניין. במאמר זה אני מציע סקירה היסטורית של המונח 'מהותיות', ובוחן את ערכו התפקודי העכשווי בדיווחי קיימות. הבחינה מבוססת על תאוריה מעוגנת בשדה וניתוח של מדגם פרקטיקות של דיווח לא-פיננסי, בהקשר לשימוש בפועל שהן עושות במהותיות והצגתו.
בהחלטת האו"ם משנת 2015 בה אומצה אג'נדה 2030 לפיתוח בר קיימא מפורטים 17 יעדי הקיימות. על פי ההחלט... more בהחלטת האו"ם משנת 2015 בה אומצה אג'נדה 2030 לפיתוח בר קיימא מפורטים 17 יעדי הקיימות. על פי ההחלטה, המדינות נדרשות לדווח על התקדמותן באופן קבוע ושיטתי על התקדמותן בדוחות הנקראים VOLUNTARY NATIONAL REVIEW או VNR לגוף באו"ם הנקרא הפורום הפוליטי הבכיר. גוף זה מתכנס בכל שנה לסקירת ההתפתחות של 'א'גנדה '2030, ובוחן בין היתר את יישום יעדי הקיימות.
נכון לסוף שנת 2018, מאז תחילת תהליך הפורום הפוליטי הבכיר, הוגשו כ 111 דוחות VNR. 22 מדינות הגישו את הדוח בשנת 2016, 43 הגישו בשנת 2017 ו-46 מדינות הגישו את הדוח בשנת 2018. דוח זה בוחן כיצד המגזר העסקי מוצג בדוחות אלו.
Journal of Strategic Innovation and Sustainability, 2020
Purpose – The purpose of this article is to critically explore the concept of materiality in sust... more Purpose – The purpose of this article is to critically explore the concept of materiality in sustainability reporting. Materiality is a concept adopted from financial accounting practice, in which it is used to differentiate between financially influential activities and those that carry no financial risk. As sustainability reporting is a concept rooted in stakeholder theory, materiality has been adapted to include stakeholders' perspectives in the prioritization process. Today, this is a common practice in most sustainability reports and companies are required to report on their materiality processes as an integral part of the reporting outcome. Design/methodology/approach – In addition to its critical perspective on the current qualitative materiality approach, this article offers a quantitative methodology that was developed through the construction of an empirical model specifically for this purpose. The model consists of two major elements. The first is a preference survey, while the second is a juxtaposition exercise in which the survey results are graphically presented on a two-axis matrix. The model was validated using principle component analysis. Findings – The findings presented in this article indicate that an empirical quantitative method for materiality is feasible. While there is still much to explore in the field of materiality in order to broaden the applications of this model, it does provide an important contribution as a scholarly starting point. Social implications – The model proposed is this article has vast social implications mainly in the realm of sustainability reporting. As the article explains, sustainability reporting is currently in a phase of transition from a voluntary approach to a more regulated one. This transitional phase demands the exploration of alternative validated means of prioritizing the issues reported. Originality/values – The literature review conducted for this study revealed that no published research has attempted to suggest an alternative practical method of materiality decision making. This article's unique value is that it suggests such a method and presents the methodological reasoning for doing so.
Despite the growing relevance of business corporations to the lives of older persons, gerontology... more Despite the growing relevance of business corporations to the lives of older persons, gerontology has given very little, if any, attention to this field. Further, it seems that both the conceptual and the empirical study of what we firstly term &quot;corporate gerontology&quot;-the rich and diverse ways that corporations interact with, influence, and are influenced by older persons and the aging of society-are quite rare. This systematic literature review was designed and executed to explore and present the current state of academic research in the multidisciplinary realm of aging and the business corporation. Of the 46 papers surveyed, the majority belong to the category in which aging is an independent variable that influences the performance of business corporations. Only 27% belong to the second category, which explores how the conduct of corporations can influence various aspects of aging. In light of the retreat of the welfare state and the rising neoliberal system, the lack of adequate governmental responses to aging has paved the way for profitguided business corporations to enter the field. Their conduct should not be overlooked, and in establishing a new theoretical framework of corporate gerontology, we hope it will draw future research and public attention and raise awareness of this phenomenon.
Despite the growing relevance of business corporations to the lives of older persons, gerontology... more Despite the growing relevance of business corporations to the lives of older persons, gerontology has given very little, if any, attention to this field. Further, it seems that both the conceptual and the empirical study of what we firstly term "corporate gerontology"-the rich and diverse ways that corporations interact with, influence, and are influenced by older persons and the aging of society-are quite rare. This systematic literature review was designed and executed to explore and present the current state of academic research in the multidisciplinary realm of aging and the business corporation. Of the 46 papers surveyed, the majority belong to the category in which aging is an independent variable that influences the performance of business corporations. Only 27% belong to the second category, which explores how the conduct of corporations can influence various aspects of aging. In light of the retreat of the welfare state and the rising neoliberal system, the lack of adequate governmental responses to aging has paved the way for profitguided business corporations to enter the field. Their conduct should not be overlooked, and in establishing a new theoretical framework of corporate gerontology, we hope it will draw future research and public attention and raise awareness of this phenomenon.
Лікар. Ляд Ортар
вступ
Ізраїльська економіка різко еволюціонувала за останні 30 років від такої, ... more Лікар. Ляд Ортар вступ Ізраїльська економіка різко еволюціонувала за останні 30 років від такої, коли централізоване планування уряду дедалі більше замінювалося ринковими силами. Вона перетворилася на економіку, яка була відносно внутрішньо зосереджена, на економіку, в якій глобальні сили (такі як приєднання Ізраїлю до ОЕСР) відіграють центральну роль. Колись фермери та робітники були зразковими економічними суб’єктами, але тепер ті, хто займається підприємництвом і фінансами (і бізнес-корпораціями), сприймаються як ті, хто тримає ключі від майбутнього (Kay, 2018). Серед глобальних сил, які вплинули на економіку Ізраїлю, є прийняття КСВ як прикладної методології бізнес-етики (Aharoni, 2016). Цей огляд зосереджений на формально-правових аспектах КСВ. Юридичні аспекти стають дедалі важливішими, оскільки обов’язкове (на основі законодавства) прогресування прикладних похідних КСВ (таких як обов’язкове розкриття екологічної, соціальної та управлінської інформації) може призвести до серйозних змін у бізнес-секторі та покращити загальну реалізацію цього підходу (Іоанну і Серафеїм, 2011).
Key Figures • Of the total income of the NGO sector in Israel, only 4.7% comes from Israeli phila... more Key Figures • Of the total income of the NGO sector in Israel, only 4.7% comes from Israeli philanthropy (private and business). Of the 4.7%, the business sector is responsible for only 1.5 billion NIS net of donations-a minor percentage of some 1.5%. • Out of 423 reviewed public companies, only 222 were found to report on any kind of donation. • The Cumulative corporate donations were 334 million NIS (around 100 million $US). • The median percentage (of the pretax profit) was 0.38%. • Corporate giving in Israel is 60% &quot;in kind&quot; and 40% in actual financial support, in the United States that ratio is 82% financial support and only 18% &quot;in kind&quot;.
A key player – the business corporation, dominates the economic system, which is the most signifi... more A key player – the business corporation, dominates the economic system, which is the most significant profit-driven entity in the economic system. The dominant influence of corporations over aging and all its aspects is enormous and cannot be overlooked. In some cases, it may be even more important than the policies of national governments. It covers many perspectives such as workplace, marketing, sales, and so on, but also in terms of its ethical ramifications (corporate social responsibility) and Huma Rights.
The research presented here summarizes the first stage of a large bilateral (Israeli and Indian) ... more The research presented here summarizes the first stage of a large bilateral (Israeli and Indian) academic effort. This scholarly endeavor involves an attempt to explore the impact of the Indian Mandatory CSR (MCSR) law from both practical and theoretical perspectives. We look at this unique legislation as a “pilot” scheme that challenges traditional terminologies such as Corporate Social Responsibility (CSR), with its basic precondition of voluntarism (“beyond compliance”), Corporate Philanthropy, and the role of taxation between the two. Our focus in this study is on the concept of CSR and on a thematic discussion of the literature review’s findings. The two other themes are left for future investigation.<br><br>The systematic review includes quantitative and qualitative analysis of 47 academic papers regarding MCSR in India. The results provide significant background information for intended further research on the subject matter. For example, 72% of the studies were conducted by Indian scholars, suggesting that the MCSR is not an attractive research topic, possibly because Western researchers do not view it as relevant. Another finding is that most of the studies reviewed (63%) were qualitative, perhaps indicating that they are focused more on managerial interviews, other reviews, and legal articles, and less on financial performance or other statistical measures. Qualitatively, the leading themes were that MCSR is debated as a form of taxation, the 2% spending cap that became a ceiling, the limits of the “comply or explain” approach, corporate fraud, MCSR’s relevance to SMEs, the director’s duties to the stakeholders and last, geographical inequality.
The objective of this paper is to examine the resemblance and the difference between Sustainabili... more The objective of this paper is to examine the resemblance and the difference between Sustainability Reporting (Global Reporting Initiative G4 based) and Social Compliance Assessments (SCAs) (based on the Ethical Trading Initiative Base Code). The purpose of this paper is to &quot;make the connection&quot; between these two leading social performance methodologies, to pinpoint the similarities and examine whether the differences can or should contribute to corporations organizational efforts to create social value and manage ESG risks. Furthermore, correspondingly, to lay out the challenges and gaps that may arise while deciding which aspects to address in the corporate sustainability report. This paper identifies a high “match” between most of the aspects in the GRI G4 guidelines and the ETI Base Code, as both aim at improving the social, environmental and economic performance of an organization, considering the well‐being of a wide range of stakeholders and requiring the engagement of stakeholders in the process. However, the comparison between the two standards recognizes some substantial gaps in the reporting guidelines with regards to working hours and wages issues. These gaps may highly affect the transparency of the sustainability reporting and miss the initial purpose of sustainability reporting.
Purpose – The purpose of this article is to critically explore the concept of materiality in sust... more Purpose – The purpose of this article is to critically explore the concept of materiality in sustainability reporting. Materiality is a concept adopted from financial accounting practice, in which it is used to differentiate between financially influential activities and those that carry no financial risk. As sustainability reporting is a concept rooted in stakeholder theory, materiality has been adapted to include stakeholders&#39; perspectives in the prioritization process. Today, this is a common practice in most sustainability reports and companies are required to report on their materiality processes as an integral part of the reporting outcome. Design/methodology/approach – In addition to its critical perspective on the current qualitative materiality approach, this article offers a quantitative methodology that was developed through the construction of an empirical model specifically for this purpose. The model consists of two major elements. The first is a preference survey, while the second is a juxtaposition exercise in which the survey results are graphically presented on a two-axis matrix. The model was validated using principle component analysis. Findings – The findings presented in this article indicate that an empirical quantitative method for materiality is feasible. While there is still much to explore in the field of materiality in order to broaden the applications of this model, it does provide an important contribution as a scholarly starting point. Social implications – The model proposed is this article has vast social implications mainly in the realm of sustainability reporting. As the article explains, sustainability reporting is currently in a phase of transition from a voluntary approach to a more regulated one. This transitional phase demands the exploration of alternative validated means of prioritizing the issues reported. Originality/values – The literature review conducted for this study revealed that no published research has attempted to suggest an alternative practical method of materiality decision making. This article&#39;s unique value is that it suggests such a method and presents the methodological reasoning for doing so.
Key Figures • Of the total income of the NGO sector in Israel, only 4.7% comes from Israeli phila... more Key Figures • Of the total income of the NGO sector in Israel, only 4.7% comes from Israeli philanthropy (private and business). Of the 4.7%, the business sector is responsible for only 1.5 billion NIS net of donations-a minor percentage of some 1.5%. • Out of 423 reviewed public companies, only 222 were found to report on any kind of donation. • The Cumulative corporate donations were 334 million NIS (around 100 million $US). • The median percentage (of the pretax profit) was 0.38%. • Corporate giving in Israel is 60% "in kind" and 40% in actual financial support, in the United States that ratio is 82% financial support and only 18% "in kind".
The research presented here summarizes the first stage of a large bilateral (Israeli and Indian) ... more The research presented here summarizes the first stage of a large bilateral (Israeli and Indian) academic effort. This scholarly endeavor involves an attempt to explore the impact of the Indian Mandatory CSR (MCSR) law from both practical and theoretical perspectives. We look at this unique legislation as a “pilot” scheme that challenges traditional terminologies such as Corporate Social Responsibility (CSR), with its basic precondition of voluntarism (“beyond compliance”), Corporate Philanthropy and the role of taxation between the two. Our focus in this study is on the concept of CSR and on a thematic discussion of the literature review’s findings. The two other themes are left for future investigation. The systematic review includes quantitative and qualitative analysis of 47 academic papers regarding MCSR in India. The results provide significant background information for intended further research on the subject matter. For example, 72% of the studies were conducted by Indian scholars, suggesting that the MCSR is not an attractive research topic, possibly because Western researchers do not view it as relevant. Another finding is that most of the studies reviewed (63%) were qualitative, perhaps indicating that they are focused more on managerial interviews, other reviews, and legal articles, and less on financial performance or other statistical measures. Qualitatively, the leading themes were that MCSR is debated as a form of taxation, the 2% spending cap that became a ceiling, the limits of the “comply or explain” approach, corporate fraud, MCSR’s relevance to SMEs, the director’s duties to the stakeholders and last, geographical inequality.
'מהותיות' הוא מושג בסיסי שנמצא בשימוש שכיח מאוד בפרקטיקה ובשיח המקצועי בנושאי קיימות ואחריות תאגי... more 'מהותיות' הוא מושג בסיסי שנמצא בשימוש שכיח מאוד בפרקטיקה ובשיח המקצועי בנושאי קיימות ואחריות תאגידית, ונמצא במוקד מחקר זה. המושג מתייחס לתהליך התיעדוף של דיווח וחשיפת מידע. מקור המינוח במקצוע החשבונאות הפיננסית, ורק לאחרונה הוא אומץ על ידי אנשי המקצוע בתחום דיווחי הקיימות והוטמע בהנחיות ובמתודולוגיות בתחום. בחשבונאות, מהותיות מנחה את רואה החשבון לכלול בדיווח התקופתי כל מדד ביצוע שעשוי להשפיע על ערך החברה או התוצאות הכספיות שלה. בדיווח קיימות נדרש תהליך שונה לקביעת מהותיות, כזה שמכוון יותר למחזיקי העניין. במאמר זה אני מציע סקירה היסטורית של המונח 'מהותיות', ובוחן את ערכו התפקודי העכשווי בדיווחי קיימות. הבחינה מבוססת על תאוריה מעוגנת בשדה וניתוח של מדגם פרקטיקות של דיווח לא-פיננסי, בהקשר לשימוש בפועל שהן עושות במהותיות והצגתו.
בהחלטת האו"ם משנת 2015 בה אומצה אג'נדה 2030 לפיתוח בר קיימא מפורטים 17 יעדי הקיימות. על פי ההחלט... more בהחלטת האו"ם משנת 2015 בה אומצה אג'נדה 2030 לפיתוח בר קיימא מפורטים 17 יעדי הקיימות. על פי ההחלטה, המדינות נדרשות לדווח על התקדמותן באופן קבוע ושיטתי על התקדמותן בדוחות הנקראים VOLUNTARY NATIONAL REVIEW או VNR לגוף באו"ם הנקרא הפורום הפוליטי הבכיר. גוף זה מתכנס בכל שנה לסקירת ההתפתחות של 'א'גנדה '2030, ובוחן בין היתר את יישום יעדי הקיימות.
נכון לסוף שנת 2018, מאז תחילת תהליך הפורום הפוליטי הבכיר, הוגשו כ 111 דוחות VNR. 22 מדינות הגישו את הדוח בשנת 2016, 43 הגישו בשנת 2017 ו-46 מדינות הגישו את הדוח בשנת 2018. דוח זה בוחן כיצד המגזר העסקי מוצג בדוחות אלו.
Journal of Strategic Innovation and Sustainability, 2020
Purpose – The purpose of this article is to critically explore the concept of materiality in sust... more Purpose – The purpose of this article is to critically explore the concept of materiality in sustainability reporting. Materiality is a concept adopted from financial accounting practice, in which it is used to differentiate between financially influential activities and those that carry no financial risk. As sustainability reporting is a concept rooted in stakeholder theory, materiality has been adapted to include stakeholders' perspectives in the prioritization process. Today, this is a common practice in most sustainability reports and companies are required to report on their materiality processes as an integral part of the reporting outcome. Design/methodology/approach – In addition to its critical perspective on the current qualitative materiality approach, this article offers a quantitative methodology that was developed through the construction of an empirical model specifically for this purpose. The model consists of two major elements. The first is a preference survey, while the second is a juxtaposition exercise in which the survey results are graphically presented on a two-axis matrix. The model was validated using principle component analysis. Findings – The findings presented in this article indicate that an empirical quantitative method for materiality is feasible. While there is still much to explore in the field of materiality in order to broaden the applications of this model, it does provide an important contribution as a scholarly starting point. Social implications – The model proposed is this article has vast social implications mainly in the realm of sustainability reporting. As the article explains, sustainability reporting is currently in a phase of transition from a voluntary approach to a more regulated one. This transitional phase demands the exploration of alternative validated means of prioritizing the issues reported. Originality/values – The literature review conducted for this study revealed that no published research has attempted to suggest an alternative practical method of materiality decision making. This article's unique value is that it suggests such a method and presents the methodological reasoning for doing so.
A key player – the business corporation, dominates the economic system, which is the most signifi... more A key player – the business corporation, dominates the economic system, which is the most significant profit-driven entity in the economic system. The dominant influence of corporations over aging and all its aspects is enormous and cannot be overlooked. In some cases, it may be even more important than the policies of national governments. It covers many perspectives such as workplace, marketing, sales, and so on, but also in terms of its ethical ramifications (corporate social responsibility) and Huma Rights.
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Ізраїльська економіка різко еволюціонувала за останні 30 років від такої, коли централізоване планування уряду дедалі більше замінювалося ринковими силами. Вона перетворилася на економіку, яка була відносно внутрішньо зосереджена, на економіку, в якій глобальні сили (такі як приєднання Ізраїлю до ОЕСР) відіграють центральну роль. Колись фермери та робітники були зразковими економічними суб’єктами, але тепер ті, хто займається підприємництвом і фінансами (і бізнес-корпораціями), сприймаються як ті, хто тримає ключі від майбутнього (Kay, 2018). Серед глобальних сил, які вплинули на економіку Ізраїлю, є прийняття КСВ як прикладної методології бізнес-етики (Aharoni, 2016).
Цей огляд зосереджений на формально-правових аспектах КСВ. Юридичні аспекти стають дедалі важливішими, оскільки обов’язкове (на основі законодавства) прогресування прикладних похідних КСВ (таких як обов’язкове розкриття екологічної, соціальної та управлінської інформації) може призвести до серйозних змін у бізнес-секторі та покращити загальну реалізацію цього підходу (Іоанну і Серафеїм, 2011).
at this unique legislation as a “pilot” scheme that challenges traditional terminologies such as Corporate Social Responsibility (CSR), with its basic precondition of voluntarism (“beyond compliance”), Corporate Philanthropy and the role of taxation between the two. Our focus in this study is on the concept of CSR and on a thematic discussion of the literature review’s findings. The two other themes are left for future investigation. The systematic review includes quantitative and qualitative analysis of 47 academic papers regarding MCSR in India. The results provide significant background information for intended further research on the subject matter. For example, 72% of the studies were conducted by Indian scholars, suggesting that the MCSR is not an attractive research topic, possibly because Western researchers do not view it as relevant. Another finding is that most of the studies reviewed (63%) were qualitative, perhaps indicating that they are focused more on managerial interviews, other reviews, and legal articles, and less on financial performance or other statistical measures. Qualitatively, the leading themes were that MCSR is debated as a form of taxation, the 2% spending cap that became a ceiling, the limits of the “comply or explain” approach, corporate fraud, MCSR’s relevance to SMEs, the director’s duties to the stakeholders and last, geographical inequality.
נכון לסוף שנת 2018, מאז תחילת תהליך הפורום הפוליטי הבכיר, הוגשו כ 111 דוחות VNR. 22 מדינות הגישו את הדוח בשנת 2016, 43 הגישו בשנת 2017 ו-46 מדינות הגישו את הדוח בשנת 2018. דוח זה בוחן כיצד המגזר העסקי מוצג בדוחות אלו.
вступ
Ізраїльська економіка різко еволюціонувала за останні 30 років від такої, коли централізоване планування уряду дедалі більше замінювалося ринковими силами. Вона перетворилася на економіку, яка була відносно внутрішньо зосереджена, на економіку, в якій глобальні сили (такі як приєднання Ізраїлю до ОЕСР) відіграють центральну роль. Колись фермери та робітники були зразковими економічними суб’єктами, але тепер ті, хто займається підприємництвом і фінансами (і бізнес-корпораціями), сприймаються як ті, хто тримає ключі від майбутнього (Kay, 2018). Серед глобальних сил, які вплинули на економіку Ізраїлю, є прийняття КСВ як прикладної методології бізнес-етики (Aharoni, 2016).
Цей огляд зосереджений на формально-правових аспектах КСВ. Юридичні аспекти стають дедалі важливішими, оскільки обов’язкове (на основі законодавства) прогресування прикладних похідних КСВ (таких як обов’язкове розкриття екологічної, соціальної та управлінської інформації) може призвести до серйозних змін у бізнес-секторі та покращити загальну реалізацію цього підходу (Іоанну і Серафеїм, 2011).
at this unique legislation as a “pilot” scheme that challenges traditional terminologies such as Corporate Social Responsibility (CSR), with its basic precondition of voluntarism (“beyond compliance”), Corporate Philanthropy and the role of taxation between the two. Our focus in this study is on the concept of CSR and on a thematic discussion of the literature review’s findings. The two other themes are left for future investigation. The systematic review includes quantitative and qualitative analysis of 47 academic papers regarding MCSR in India. The results provide significant background information for intended further research on the subject matter. For example, 72% of the studies were conducted by Indian scholars, suggesting that the MCSR is not an attractive research topic, possibly because Western researchers do not view it as relevant. Another finding is that most of the studies reviewed (63%) were qualitative, perhaps indicating that they are focused more on managerial interviews, other reviews, and legal articles, and less on financial performance or other statistical measures. Qualitatively, the leading themes were that MCSR is debated as a form of taxation, the 2% spending cap that became a ceiling, the limits of the “comply or explain” approach, corporate fraud, MCSR’s relevance to SMEs, the director’s duties to the stakeholders and last, geographical inequality.
נכון לסוף שנת 2018, מאז תחילת תהליך הפורום הפוליטי הבכיר, הוגשו כ 111 דוחות VNR. 22 מדינות הגישו את הדוח בשנת 2016, 43 הגישו בשנת 2017 ו-46 מדינות הגישו את הדוח בשנת 2018. דוח זה בוחן כיצד המגזר העסקי מוצג בדוחות אלו.