In the past few decades, business performance has been approached from a multidimensional perspective, because a pro-active corporate sustainability reporting system for assessing the financial performance of an organization should at least address impacts at the organization and community levels, as well as the resulting associated social impacts. The purpose of this research was to identify the accessibility of corporate sustainability reporting instruments for Romanian managers and their role in increasing the financial performance of organizations. This study concludes that corporate social reporting indicators can be integrated into the reporting of the financial performance of a company and can transform sustainability into tangible value for all interested parties. In addition, the empirical results contribute to the understanding of corporate social responsibility practices; although being non-financial, these seem to be financially meaningful at a certain level after other financial factors are controlled for.
In today’s business environment, corporate governance and financial transparency have an impact on the performance of firms. These changes are important for understanding the widespread accessibility of relevant and reliable information regarding an entity’s financial and nonfinancial aspects. The purpose of this study was to show how the environmental, social, and governance disclosure performance of companies has gained a reputation of having a fundamental role in financial transparency and how it varies by stakeholder orientation and economic sector. In this regard, we developed a new model based on stakeholders’ perceptions to analyze the impact of environmental, social, and governance disclosure on financial transparency using the Analytic Hierarchy Process (AHP) method and select the economic sector that ensures transparency in sustainable and financial reporting. This model was applied over the 2008–2018 period to 143 companies from eight countries in the most representative economic sectors: finance, energy, and telecommunication services. Our results portray that environmental, social, and governance reporting are a company’s means of communication with stakeholders, as part of their accountability and stewardship obligations, and at the same time, they are a tool for achieving transparency regarding the financial performance of a firm. Furthermore, our findings also showed whether environmental, social, and governance (ESG) disclosures act as a vector of financial communication for enterprises, and this relationship will also be evident in their role in financial transparency.
The concept of quality has been for many years, although its meaning has changed, has evolved and adapted in time. It has always been specific human nature to turn into leaders to those who contributed to the evolution of the thought and the progress of mankind. Regardless of their creation, people have always proved, as important as this. It was the case of quality and those who believed in it. The sooner the flaws are discovered, the cheaper it is their correction. The total quality costs are consistent with the sum of these costs. They are the difference between the real cost of a product or service and the potential cost (reduced) obtained whether the product or service would have been achieved or preserved in accordance with the client requirements. The quality generates numerous costs, which may be grouped in two categories, category comprising the costs necessary to obtain higher quality, nominated quality (costs of prevention) or quality control (costs costs), and the second category comprising costs generated by reduced quality, namely the cost of the quality of the internal flaws (internal defects) or the failure (the costs of external defects). Without uncertainty, quality specialists had the critical jobs to consume and change the idea of value from an insignificant specialized framework to a more extensive group of information known as absolute quality with the executives suggestions underway.
Because the year 2020 has brought upon the whole world unprecedented changes to the global economy and especially to the world of work, analyzing the subject of teleworking will bring more value to the field. Therefore, this paper aims to analyze the general panorama of teleworking research worldwide by analyzing articles and papers published in trustful publishers such as the Web of Knowledge database and statistical data published by international agencies. We will identify the poles for teleworking research, such as countries, authors, and institutions and correlate them through descriptive statistics. We conclude that before the COVID-19 pandemic, teleworking could have been more well-analyzed because only a tiny fraction of the workforce was occasionally working from home. From March 2020, as the infections swept the globe, many countries instructed employers to close their operations, and therefore a new era began. The study uses a wide range of bibliometric indicators provided by WOS, which analyzes the main articles, authors, and institutions. Also, we used the VOS Viewer software to map the main trends in the research field.
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