Share Written By Sporting News sportingnewsau Manly's salary cap woes may be slightly eased with centre Brian Kelly expected to ask for a release to return to the Titans with a year remaining on his contract. It leaves Des Hasler with extra funds from the club's tight salary cap budget to spend on recruitment, with reports claiming the newly-appointed coach is drawing up plans to take Kieran Foran off Canterbury's hands.
Corporate Governance Summary The growth of voluntary corporate social responsibility CSR reporting reflects society's expectations for business to set higher ethical standards and to undertake business in a way that meets the profit imperative the bottom line. Additionally, the community expects socially and environmentally responsible behaviour practices; the so-called triple bottom line approach.
The paper briefly reviews the development of corporate social responsibility reporting from the perspective of two large Australian banks and attempts to understand their motivation for voluntary disclosure.
Stakeholder theory and game theory provide a means to analyse why banks undertake CSR reporting. The paper compares Westpac and National Australia Bank's CSR reporting over the period utilising external rating agencies and CSR reports to determine the extent of disclosure in relation to employees, environment, community and customers.
The paper concludes with a discussion of the pros and cons of CSR, the role of regulation and recommendations for future policy direction.SmartCompany is the leading online publication in Australia for free news, information and resources catering to Australia's entrepreneurs, small and medium business owners and business managers.
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