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RISS 인기검색어
- 검색키워드
- 저자 : Miranda-Quibot (검색결과 2 건)
- 무료
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Sustainability Reporting of Telecommunications Companies: Evidence from the Philippines
Hanna D,Miranda-Quibot,Nanette A,Aquino,Juan Paulino S,Trespalacio,Junior,Mar B,Cruz 아시아무역학회 2020 Journal of Asia Trade and Business Vol.7 No.1
Purpose - The telecommunications companies in the Philippines are required to submit Sustainability Reports that disclose their economic, environmental, and social responsibilities according to the Securities and Exchange Commission (SEC). This is to show transparency in all their activities related to the economic, environmental and social dimensions that should be presented to different stakeholders. Thus, this study aimed to determine the extent of sustainability reporting of top telecommunications companies in the Philippines. Design/Methodology/Approach - The sustainability reports of two top telecommunications companies in the Philippines, namely, PLDT and Globe Telecom, were examined using content analysis and by assigning scores to the indicators disclosed in the reports. Findings - Based from the results, both companies took active participation in providing benefits, education, training and a good working environment for their employees while continuously providing support to the local community. PLDT extensively disclosed more information using the sustainability standards as compared to Globe Telecom. Research Implications - However, to strike a balance among the three dimensions, the indicators must be examined because correctly communicating the CSR activities covering the three dimensions is an effective way for the company to establish a good reputation and for the stakeholders to make the right decisions.
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Trespalacio, Juan Paulino Juni,Trespalacio, Gemmalyn M.,Cruz, Mar B.,Miranda-Quibot, Hanna D. 한국무역학회 2019 한국무역학회 국제학술대회 Vol.2019 No.08
The Philippines is currently the 2nd fastest growing economy in Asia based on GDP growth rate for the past 10 years. This will require investment in infrastructure and human capital to sustain the progress. The Philippine’s government flagship program has increased the annual national budget which requires a higher revenue of the state to finance it. Internal revenue is the highest contributor in aggregate government revenue which is the source of the majority of the national budget. This study aims to assess the preliminary effect of Tax Reform for Acceleration and Inclusion (TRAIN) Law to selected socio-economic indicators, namely unemployment rate, poverty reduction, and inflation rate, to verify the claim of the government that the tax reform is simple, fairer, and more efficient. Based on the content analysis from various government agencies and published journal articles that has been conducted, the unemployment rate decreased from 5.7% in 2017 to 5.3% in 2018. The poverty incidence improved from 13.0% in 2015 to 8.5% in 2018.
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