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Empreendedorismo social e contabilidade: uma visão sobre a participação e importância da contabilidade nos negócios sociais / Social Entrepreneurship and Accounting: A View about the Participation and Importance of Accounting in Social Business.Gouveia, William Martins de 06 February 2017 (has links)
O empreendedorismo social surge como uma nova forma de empreender, preocupado acima da geração de valor econômico, com o potencial de acréscimo de valor social incutido em determinado setor da sociedade. As micro e pequenas empresas vêm sendo objeto de estudo da contabilidade ao longo do tempo, porém os negócios sociais não parecem estar recebendo atenção devida tendo em vista serem um tipo inovador de negócio, que se preocupa com a transformação de uma sociedade que cada vez mais se questiona sobre os impactos ambientais e de desigualdade social causados pelo sistema econômico vigente. Neste sentido, o presente estudo teve por objetivo analisar o estado atual de interação entre a contabilidade e empreendedores sociais e, para além disso, indagar de quais formas um uso mais qualitativo da contabilidade pode assegurar o êxito deste tipo de negócios. O trabalho coletou seus dados por meio de entrevistas semiestruturadas com empreendedores sociais e profissionais de contabilidade que prestam serviços a esses empreendedores. Como resultado da análise das entrevistas, pôde-se vislumbrar um cenário de distanciamento entre a contabilidade e os negócios sociais. Porém já existem profissionais atentos a essa nova vertente de negócio, profissionais contábeis que enxergam um papel de destaque desse tipo de empreendimento por seu caráter de transformação social. Pretende-se com a pesquisa, além de outras coisas, agregar visibilidade aos negócios sociais, despertar maior interesse pelo tema nas pesquisas em contabilidade e conscientizar os empreendedores sobre os benefícios que o uso de uma contabilidade de qualidade pode trazer para seus negócios / Social entrepreneurship emerges as a new way of undertaking, preoccupied not only with the generation of economic value, but also with the potential for added social value instilled in a sector of society. Micro and small enterprises have been an increasingly research subject in accounting over time, but social businesses do not seem to be receiving proper attention due to being an innovative type of business, one that concerns itself with the transformation of a society that increasingly ponders on the environmental impacts and social inequality caused by the current economic system. In this sense, the present study aimed to analyze the current state of interaction between accounting and social entrepreneurs and, in addition, to question in which ways can a more qualitative use of accounting ensure the success of this type of business. This work collected its data through semi-structured interviews with social entrepreneurs and accounting professionals who provide services to these entrepreneurs. Through the analysis of the interviews, we could notice a scenario in which there is still some distance between accounting and social businesses. However, there are already some professionals paying attention to this new kind of business, accounting professionals who see a prominent role in this type of enterprise for its character of social transformation. The aim of the research is to add visibility to social affairs, to raise awareness of the topic in accounting research, and to make entrepreneurs aware of the benefits that the use of quality accounting can bring to their business
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A emissão de um alerta ao investidor pela CVM e seu efeito no mercado de capitaisSchmitz Júnior, Cláudio Roberto 26 March 2013 (has links)
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Previous issue date: 2013-01-31 / Nenhuma / Este trabalho investigou, através de um estudo de eventos no mercado de capitais brasileiro, se o alerta de inadimplência quanto à divulgação de informações, emitido aos investidores pela Comissão de Valores Mobiliários - CVM, durante o período de janeiro de 2008 a julho de 2012, surtiu reflexos no preço das ações das companhias brasileiras de capital aberto, listadas na BM&FBovespa. Durante esse período, foram analisados 193 eventos, com uma amostra de cinquenta e duas empresas que, durante o espaço de tempo da pesquisa, apresentaram listamento e cotações na Bolsa. Com a amostra extraída e, após a coleta de dados e a constituição das variáveis dummy, foram realizadas regressões, por meio do método least squares - método dos mínimos quadrados. Os resultados empíricos indicaram que as alterações no preço da ação no dia e nos trinta dias após a divulgação do alerta da CVM de inadimplência são insignificantes à amostra. Desta forma, contribuiu-se para a hipótese de que os relatórios de inadimplência divulgados pela CVM não interferem nas decisões do mercado. / This study has investigated, through a study of events in the Brazilian stok market, whether the alert regarding the disclosure of information to investors developed by CVM during the period of January 2008 to July 2012 has had reflections in the price of stokes of Brazilian companies traded listed on the BM & FBovespa. During this period, 193 events were analyzed, with a sample of 52 companies during the period of this study showed a list and quotations from the stok market. With the sample and extracted and after the collection of data and creation of dummy variables, regressions were performed using the least squares method. The empirical results have indicated that the changes in the stock price on the day and within 30 days after the disclosure of the CVM warning of default are insignificant for a sample. Thus, this study contributes to the hypothesis that delinquency reports published by CVM does not interfere in the decisions ofthe market.
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IFRS adoption, stock price synchronicity and volatility / Adoção das IFRS, sincronicidade dos preços das ações e volatilidadeVerônica de Fátima Santana 29 January 2015 (has links)
This research aimed to investigate whether and how the adoption of the International Financial Reporting Standards (IFRS) has affected the synchronicity of stock prices in the Brazilian capital market and how this was reflected in the behavior of idiosyncratic and systematic risk. In order to do so, it was first conducted a regression analysis associating the Transition (2008 and 2009) and the Post-Adoption (from 2010) period with a measure of stock price synchronicity, controlling for structural aspects that affect the functioning of stock markets as a whole and for aspects of individual firms that affect the process of incorporating information into their stock prices and their incentives to report transparent financial statements. Then, it was built series of volatility decomposed into two components, market-wide (capturing the systematic risk) and firm-specific (capturing the idiosyncratic risk), according to the methodology of Campbell et al. (2001), and performed an analysis based on tests for identifying trends on the series. The study predicted that if IFRS was able to increase the amount of firm-specific information incorporated into stock prices, it could (i) reduce synchronicity (J. Kim & Shi, 2012), and idiosyncratic volatility would have become more intense relatively to systematic volatility; or (ii) it could increase synchronicity (Beuselinck et al., 2010; Dasgupta et al., 2010), and idiosyncratic volatility would, then, have become less intense. The results confirmed that stock price synchronicity has decreased from the Post-Adoption period, in line with the view of J. Kim & Shi (2012), that the reducing effect can be more intense for less developed countries, which tend to be more synchronous (Morck et al, 2000) and because the improvement in the informational environment acts as a substitute to the weak institutional environment. These results indicate that stock prices became more informative (Durnev, Morck, & Yeung, 2004), making the market less obscure (K. Li et al., 2003) and better able to efficiently allocate resources (Wurgler, 2000; Habib, 2008). However, although a visual analysis of the volatility series suggests a slightly upward trend for the firm-level series, the statistical tests were not able to identify any significant trend, so, only the first part of the hypothesis could be confirmed. Nevertheless, despite of this limitation and the possible caveats with the models that were used, this research provides evidence that IFRS adoption brought positive changes to the functioning of the Brazilian capital market. / Esta pesquisa buscou investigar se, e de que forma, a adoção dos International Financial Reporting Standards (IFRS) afetou a sincronicidade dos preços das ações no mercado de capitais brasileiro e como isso se refletiu no comportamento dos riscos idiossincrático e sistemático. Para tanto, foi feita uma análise de regressão associando o período de Transição (2008 e 2009) e o de Pós-Adoção (a partir de 2010) com uma medida de sincronicidade dos preços das ações, controlando por aspectos estruturais que afetam o funcionamento do mercado de capitais e por aspectos individuais das firmas que afetam a incorporação de informações em seus preços e seus incentivos para reportar demonstrações financeiras transparentes. Em seguida, foram construídas séries de volatilidade decompostas em dois componentes: o mercado em geral (capturando o risco sistemático) e específica da firma (capturando o risco idiossincrático), segundo a metodologia de Campbell et al. (2001), e foi feita uma análise baseada em testes para identificar tendências nessas séries. O estudo previa que se a adoção das IFRS foi capaz de aumentar a quantidade de informação específica das firmas incorporada nos preços das ações, então ela poderia (i) diminuir a sincronicidade (J. Kim & Shi, 2012), e a volatilidade idiossincrática teria se tornado mais intensa em relação à volatilidade sistemática; ou (ii) ela poderia aumentar a sincronicidade (Beuselinck et al., 2010; Dasgupta et al., 2010), e a volatilidade idiossincrática teria, então, se tornado menos intensa. Os resultados confirmaram que a sincronicidade diminuiu a partir do período de Pós-Adoção, em consonância com a visão de J. Kim & Shi (2012), de que o efeito redutor pode ser mais intenso para países menos desenvolvidos, que tendem a ter mercados mais sincronizados (Morck et al, 2000) e porque a melhora no ambiente informacional funciona como uma substituta para o ambiente institucional fraco. Esse resultado indica que os preços das ações se tornaram mais informativos (Durnev, Morck, & Yeung, 2004), tornando o mercado menos obscuro (K. Li et al., 2003) e melhor capaz de alocar recursos eficientemente (Wurgler, 2000; Habib, 2008). No entanto, apesar de uma análise visual das séries de volatilidade mostrar uma leve tendência crescente para a série do nível da firma, os testes estatísticos não puderam identificar qualquer tendência significativa, então, somente a primeira parte da hipótese pôde ser confirmada. Contudo, apesar dessa limitação e das possíveis ressalvas quanto aos modelos que foram usados, esta pesquisa fornece evidências de que a adoção das IFRS trouxe mudanças positivas para o funcionamento do mercado de capitais brasileiro.
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IFRS adoption, stock price synchronicity and volatility / Adoção das IFRS, sincronicidade dos preços das ações e volatilidadeSantana, Verônica de Fátima 29 January 2015 (has links)
This research aimed to investigate whether and how the adoption of the International Financial Reporting Standards (IFRS) has affected the synchronicity of stock prices in the Brazilian capital market and how this was reflected in the behavior of idiosyncratic and systematic risk. In order to do so, it was first conducted a regression analysis associating the Transition (2008 and 2009) and the Post-Adoption (from 2010) period with a measure of stock price synchronicity, controlling for structural aspects that affect the functioning of stock markets as a whole and for aspects of individual firms that affect the process of incorporating information into their stock prices and their incentives to report transparent financial statements. Then, it was built series of volatility decomposed into two components, market-wide (capturing the systematic risk) and firm-specific (capturing the idiosyncratic risk), according to the methodology of Campbell et al. (2001), and performed an analysis based on tests for identifying trends on the series. The study predicted that if IFRS was able to increase the amount of firm-specific information incorporated into stock prices, it could (i) reduce synchronicity (J. Kim & Shi, 2012), and idiosyncratic volatility would have become more intense relatively to systematic volatility; or (ii) it could increase synchronicity (Beuselinck et al., 2010; Dasgupta et al., 2010), and idiosyncratic volatility would, then, have become less intense. The results confirmed that stock price synchronicity has decreased from the Post-Adoption period, in line with the view of J. Kim & Shi (2012), that the reducing effect can be more intense for less developed countries, which tend to be more synchronous (Morck et al, 2000) and because the improvement in the informational environment acts as a substitute to the weak institutional environment. These results indicate that stock prices became more informative (Durnev, Morck, & Yeung, 2004), making the market less obscure (K. Li et al., 2003) and better able to efficiently allocate resources (Wurgler, 2000; Habib, 2008). However, although a visual analysis of the volatility series suggests a slightly upward trend for the firm-level series, the statistical tests were not able to identify any significant trend, so, only the first part of the hypothesis could be confirmed. Nevertheless, despite of this limitation and the possible caveats with the models that were used, this research provides evidence that IFRS adoption brought positive changes to the functioning of the Brazilian capital market. / Esta pesquisa buscou investigar se, e de que forma, a adoção dos International Financial Reporting Standards (IFRS) afetou a sincronicidade dos preços das ações no mercado de capitais brasileiro e como isso se refletiu no comportamento dos riscos idiossincrático e sistemático. Para tanto, foi feita uma análise de regressão associando o período de Transição (2008 e 2009) e o de Pós-Adoção (a partir de 2010) com uma medida de sincronicidade dos preços das ações, controlando por aspectos estruturais que afetam o funcionamento do mercado de capitais e por aspectos individuais das firmas que afetam a incorporação de informações em seus preços e seus incentivos para reportar demonstrações financeiras transparentes. Em seguida, foram construídas séries de volatilidade decompostas em dois componentes: o mercado em geral (capturando o risco sistemático) e específica da firma (capturando o risco idiossincrático), segundo a metodologia de Campbell et al. (2001), e foi feita uma análise baseada em testes para identificar tendências nessas séries. O estudo previa que se a adoção das IFRS foi capaz de aumentar a quantidade de informação específica das firmas incorporada nos preços das ações, então ela poderia (i) diminuir a sincronicidade (J. Kim & Shi, 2012), e a volatilidade idiossincrática teria se tornado mais intensa em relação à volatilidade sistemática; ou (ii) ela poderia aumentar a sincronicidade (Beuselinck et al., 2010; Dasgupta et al., 2010), e a volatilidade idiossincrática teria, então, se tornado menos intensa. Os resultados confirmaram que a sincronicidade diminuiu a partir do período de Pós-Adoção, em consonância com a visão de J. Kim & Shi (2012), de que o efeito redutor pode ser mais intenso para países menos desenvolvidos, que tendem a ter mercados mais sincronizados (Morck et al, 2000) e porque a melhora no ambiente informacional funciona como uma substituta para o ambiente institucional fraco. Esse resultado indica que os preços das ações se tornaram mais informativos (Durnev, Morck, & Yeung, 2004), tornando o mercado menos obscuro (K. Li et al., 2003) e melhor capaz de alocar recursos eficientemente (Wurgler, 2000; Habib, 2008). No entanto, apesar de uma análise visual das séries de volatilidade mostrar uma leve tendência crescente para a série do nível da firma, os testes estatísticos não puderam identificar qualquer tendência significativa, então, somente a primeira parte da hipótese pôde ser confirmada. Contudo, apesar dessa limitação e das possíveis ressalvas quanto aos modelos que foram usados, esta pesquisa fornece evidências de que a adoção das IFRS trouxe mudanças positivas para o funcionamento do mercado de capitais brasileiro.
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Empreendedorismo social e contabilidade: uma visão sobre a participação e importância da contabilidade nos negócios sociais / Social Entrepreneurship and Accounting: A View about the Participation and Importance of Accounting in Social Business.William Martins de Gouveia 06 February 2017 (has links)
O empreendedorismo social surge como uma nova forma de empreender, preocupado acima da geração de valor econômico, com o potencial de acréscimo de valor social incutido em determinado setor da sociedade. As micro e pequenas empresas vêm sendo objeto de estudo da contabilidade ao longo do tempo, porém os negócios sociais não parecem estar recebendo atenção devida tendo em vista serem um tipo inovador de negócio, que se preocupa com a transformação de uma sociedade que cada vez mais se questiona sobre os impactos ambientais e de desigualdade social causados pelo sistema econômico vigente. Neste sentido, o presente estudo teve por objetivo analisar o estado atual de interação entre a contabilidade e empreendedores sociais e, para além disso, indagar de quais formas um uso mais qualitativo da contabilidade pode assegurar o êxito deste tipo de negócios. O trabalho coletou seus dados por meio de entrevistas semiestruturadas com empreendedores sociais e profissionais de contabilidade que prestam serviços a esses empreendedores. Como resultado da análise das entrevistas, pôde-se vislumbrar um cenário de distanciamento entre a contabilidade e os negócios sociais. Porém já existem profissionais atentos a essa nova vertente de negócio, profissionais contábeis que enxergam um papel de destaque desse tipo de empreendimento por seu caráter de transformação social. Pretende-se com a pesquisa, além de outras coisas, agregar visibilidade aos negócios sociais, despertar maior interesse pelo tema nas pesquisas em contabilidade e conscientizar os empreendedores sobre os benefícios que o uso de uma contabilidade de qualidade pode trazer para seus negócios / Social entrepreneurship emerges as a new way of undertaking, preoccupied not only with the generation of economic value, but also with the potential for added social value instilled in a sector of society. Micro and small enterprises have been an increasingly research subject in accounting over time, but social businesses do not seem to be receiving proper attention due to being an innovative type of business, one that concerns itself with the transformation of a society that increasingly ponders on the environmental impacts and social inequality caused by the current economic system. In this sense, the present study aimed to analyze the current state of interaction between accounting and social entrepreneurs and, in addition, to question in which ways can a more qualitative use of accounting ensure the success of this type of business. This work collected its data through semi-structured interviews with social entrepreneurs and accounting professionals who provide services to these entrepreneurs. Through the analysis of the interviews, we could notice a scenario in which there is still some distance between accounting and social businesses. However, there are already some professionals paying attention to this new kind of business, accounting professionals who see a prominent role in this type of enterprise for its character of social transformation. The aim of the research is to add visibility to social affairs, to raise awareness of the topic in accounting research, and to make entrepreneurs aware of the benefits that the use of quality accounting can bring to their business
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L'information financière communiquée aux investisseurs dans les rapports annuels permet-elle d'appréhender la valeur des marques ? / Financial information transmitted to investors in the annual report allows it to understand the value of brands ?Ach, Yves 09 June 2016 (has links)
Les marques constituent le point de départ de ce travail de recherche. L’intérêt de cet actif immatériel pour les entreprises et les investisseurs m’a conduit à mener cette thèse dont la problématique consiste à s’interroger sur le principe de comprendre si l’information financière communiquée aux investisseurs dans les rapports annuels permet d’appréhender la valeur des marques. Le constat empirique réside dans la difficulté pour les investisseurs d’obtenir une mesure de la valeur des marques. Nous, nous sommes interrogés dans ce cadre, sur le niveau d’information dispensé dans les rapports annuels et si cette information est suffisante et pertinente pour la bonne appréhension de la valeur des marques. Nous avons mené une étude mixte et dans le cadre d’une approche méthodologique basée sur une revue de littérature, une étude de cas exploratoire et une recherche empirique confirmatoire complétée par une étude qualitative permettant de rapprocher nos résultats. Nos résultats mettent en évidence l’insuffisance de la communication sur l’objet de notre recherche et nous permettent de faire une proposition d’amélioration des modalités de cette communication financière. Les limites de cette étude permettent d’envisager de nouveaux axes de recherche. / Trademarks are the starting point of this study. The value of this intangible asset for companies and investors led me to conduct this thesis, which problematic is to question whether the financial information provided to investors in the annual reports enables them to estimate brand’s value. Our empirical observation begins with the difficulty for investors to obtain a right measure of the brand’s value. We started this study by determining the amount of information available in annual reports and whether this information is sufficient and relevant for a proper understanding of the brand’svalue. We combined, for our study, and in regards to our methodological approach based on a literature review, an exploratory case study and a confirmatory empirical research completed by a qualitative study, to draw closer to our results. Our results highlight the lack of communication related to our research and enable us to make a proposal to improve the terms of this financial information. We also brought the limits of the study out, which ones can represent areas of interest for further research.
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Towards a financial literacy model as a coordinating interface between financial information and decision makersShuttleworth, Christina Cornelia 26 September 2009 (has links)
The purpose of this study is to investigate how a financial literacy interface model could contribute towards the comprehensibility of financial information to decision makers in organisations. The way individuals and institutions use the concept of financial literacy suggests that different people attach different meanings to this construct. In order to establish a conceptual model for financial literacy, this study endeavours to formulate what financial literacy entails as well as decision makers’ expectations of financial information. The increase in the volume and complexity of financial information often outstrips the abilities of users to understand and interpret it for decision-making purposes. A financial literacy interface provides an opportunity window for decision makers in organisations to break through their fears and concerns in using financial figures and language. Users of financial information differ vastly with regard to their level of financial capability and sophistication, and preparers of financial information should take cognisance of the fact. The study revealed that financial literacy is a complex phenomenon and that the term encompasses more than the individual terms “financial” and “literacy”. It further endeavoured to develop a financial literacy interface model as a coordinating interface between financial information and decision makers. / Thesis (DCom)--University of Pretoria, 2009. / Financial Management / unrestricted
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Lär dig mer och sökningarna blir fler : En studie om den finansiella kunskapens påverkan vid finansiell informationssökning / Learn more and search more : A study on the impact of financial knowledge in financial information searchCevey, Tom, Ojala Burman, Emma January 2020 (has links)
Köpprocessen vid köp av finansiella produkter skiljer sig mot andra typer av köp då det är mer komplext och kan kräva ett större engagemang från konsumenten. Tidigare studier visar att finansiell kunskap har en påverkan på involveringen vid finansiell informationssökning då konsumenter med låg kunskap tenderar att lämna över ansvaret till någon annan. Det gör att produktägare måste anpassa sin marknadsföring för att nå ut till de som inte aktivt söker information själva. Syftet med denna studie är därför att undersöka hur subjektiv finansiellkunskap påverkar involveringen vid finansiell informationssökning för att bidra till en ökad förståelse för finansiellt köp beteende. Studien baseras på en kvantitativ undersökning med 145 deltagare. Resultatet visar att en ökad subjektiv kunskap har en signifikant betydelse för en ökad involvering vid finansiellinformationssökning. Resultatet visar även att män och personer med högre inkomst har en högre involvering. Denna forskning utökar tidigare studier inom ämnet och kan användas av finansiella produktägare för att forma deras marknadsföring. / The consumer purchasing process for financial products differs from other types of purchases as it is more complex and may require greater consumer involvement. Previous studies show that financial knowledge has an impact on involvement in financial information seeking, as consumers with low knowledge tend to pass on the responsibility to someone else. This means that product owners must adapt their marketing to reach those who are not actively seeking information themselves. The purpose of this study is therefore to examine how subjective knowledge affects the involvement in financial information search in order to contribute to an increased understanding of financial purchasing behaviour. The study is based on a quantitative approach including 145 participants. The result shows that increased subjective knowledge has a significant impact on the increased involvement in financial information search. It also shows that men and people with higher income have a higher degree of involvement. This research is extending previous studies on the subject and can be used by financial product owners to shape their marketing strategy. The following study will be presented in Swedish.
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Technology Transparency in Annual Reports : An Analysis of Non-Financial ReportingAllard, Rikard, Samuelsson, Fabian January 2024 (has links)
Purpose: The purpose of this thesis has been to investigate how companies report non-financial information and specifically volatile subjects such as technology. There are several different new technologies that all have different maturities which can affect how they are reported in annual reports. This thesis aims to understand how reporting of technology is affected by innovation, investments and stakeholder expectations. Theoretical perspectives: Stakeholder theory has been used as a primary theoretical background and framework, in conjunction with agency theory to gain a deeper theoretical understanding of non-financial reporting. Methodology: 30 annual reports from five years (2018-2022) and six tech-companies listed on the Swedish stock market have been content analysed with the use of a variation of keyword frequency analysis. The sample companies represent different segments within the tech-industry to provide the thesis with a wider perspective. Furthermore, the method of this thesis has been a mixture between a positivist ontology with constructivist epistemology and the chosen theories has been used in an abductive manner where findings are reflected against the theories. Additionally, the method of data collection has been a mixture between quantitative and qualitative methods, where qualitative data has been quantified and analysed graphically. Findings: The findings indicate that the sample companies seem to be aware of their stakeholders' perception of them as tech-companies, which affect how they report on technology. It is likely that tech-companies increasingly report on new technologies to maintain their perception as tech-companies. Furthermore, the findings suggest that companies report more heavily on technologies when investments into the given technology have been made. The findings are in line with concepts from both agency theory and stakeholder theory.
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La valorisation de l'entreprise citoyenne / Promoting responsible actions of companiesBonnafos, Vincent de 13 November 2018 (has links)
Qu’est-ce qu’une entreprise citoyenne ? Comment se distingue-t-elle d’une entreprise classique ? Le droit as-t-il un rôle à jouer dans ce processus de distinction ? Qu’en est-il de l’éthique et de la RSE ? Une entreprise peut-elle prendre un engagement citoyen ? Est-il légitime qu’une entreprise citoyenne valorise ses engagements citoyens ? Par quels leviers ? Voici quelques-unes des questions abordées dans notre thèse. L’entreprise citoyenne est celle qui effectue des engagements citoyens. En dehors de toute règle obligatoire, elle agit de manière volontaire, non centrée sur son intérêt restreint et de court terme en direction de ses cocontractants ou de tiers (ses salariés, des organismes sans but lucratif), afin de les placer dans une meilleure situation que si elle n’était pas intervenue. Une telle entreprise doit pouvoir valoriser ses engagements citoyens avec l’aide du droit, auprès du public, de ses clients et investisseurs. Les possibilités de l’entreprise citoyenne sont vastes ! / What is a responsible company? How do such companies differ from standard companies? What role does law play in ascertaining whether a company is responsible or not? What about ethics and CSR? Can a company engage in responsible actions? Should a company seek to enhance and promote such responsible actions? How should such enhancement and promotion take place? These questions will be answered in our thesis which is a study under French law. A responsible company is one that engages in responsible actions. In the absence of any legal requirement, the responsible company will voluntarily act beyond its strict short-term interest to reach out to contracting parties as well as third parties (e.g. employees, suppliers and non-profit organisations) and place them in a better situation, had the company not taken any action. Law should enable such companies to promote their responsible actions and enhance their attractiveness with stakeholders
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