Questions from International Accounting


Q: In what ways do company audit reports vary in different countries?

In what ways do company audit reports vary in different countries?

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Q: What is corporate social reporting (CSR)?

What is corporate social reporting (CSR)?

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Q: There is no clear definition of corporate social reporting (CSR).

There is no clear definition of corporate social reporting (CSR). The European Commission defines CSR as “the responsibility of enterprises for their impacts on society.” In the United States, there i...

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Q: What are the items often included in CSR reports?

What are the items often included in CSR reports?

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Q: What is the Kyoto Protocol?

What is the Kyoto Protocol?

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Q: What is the Global Reporting Initiative?

What is the Global Reporting Initiative?

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Q: What are the theories often used to explain the CSR practices of

What are the theories often used to explain the CSR practices of firms?

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Q: What is the conceptual basis for CSR?

What is the conceptual basis for CSR?

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Q: What motivates firms to engage in CSR practices?

What motivates firms to engage in CSR practices?

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Q: What are the implications of climate change for CSR?

What are the implications of climate change for CSR?

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