Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/81693
Title: An analysis of the development, financial implications and consequential benefits of corporate social responsibility in Malta
Authors: Bonnici, Gilbert (2004)
Keywords: Social responsibility of business -- Malta
Business enterprises -- Malta
Accounting -- Malta
Issue Date: 2004
Citation: Bonnici, G. (2004). An analysis of the development, financial implications and consequential benefits of corporate social responsibility in Malta (Bachelor’s dissertation).
Abstract: Maltese Businesses should not be judged simply by economic terms but also by their interest for the social and environmental concerns. Modem business economic activity has to create a balance between the economic, social and environmental forces surrounding such activity. This is the principle of Corporate Social Responsibility (CSR). However, this does not come cheap, and requires additional financial burdens for an organization. Notwithstanding this, CSR delivers intrinsic and financial benefits for the business itself and its stakeholders. As a result CSR can be perceived either as an investment or as a cost. It is increasingly getting incorporated in the accountancy profession with the need to allocate funds to CSR projects, and the need for the presentation and auditing of social responsibility reports. This dissertation discovers how much medium-to-large firms operating in Malta are aware of CSR by determining the average expenditure per employee incurred on a variety of CSR initiatives. Furthermore, it outlines the major benefits accruing from such expenditure and how firms account for their actions by social responsibility reporting. A social report was created for a local manufacturing firm in order to show how such reporting could be done in Malta. The study also presents various recommendations for further proliferation of CSR in Malta.
Description: B.ACCTY.(HONS)
URI: https://www.um.edu.mt/library/oar/handle/123456789/81693
Appears in Collections:Dissertations - FacEma - 1971-2008
Dissertations - FacEMAAcc - 1983-2008

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