A methodology for CSR reporting: assuring a representative diversity of indicators across stakeholders, scales, sites and performance issues

O’Connor, Martin; Spangenberg, Joachim H.

doi:10.1016/j.jclepro.2007.08.005

Cited by 109 publications

(55 citation statements)

References 6 publications

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“…Within this context studies support that CSR has its theoretical roots in the stakeholder theory (Campbell, 2007;O'Connor & Spangenberg, 2008;Asif et al, 2013;Dögl & Behnam, 2014;Lu & Abeysekera, 2014). New challenges for businesses in the reformed global marketplace have been created due to growing competition which is mainly based on efficiency, cost reduction and consumers' satisfaction (Asif et al, 2013;O'Connor & Spangenberg, 2008). CSR and CER are two of the most important features that characterize a "good" company nowadays.…”

Section: Literature Reviewmentioning

confidence: 97%

Analyzing Consumers’ Awareness towards CSR, Focusing on Environmental Management

Sardianou

Stauropoulou

Kostakis

2017

EMSD

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The deployment of environmental friendly business practices is strongly related to the principles of the sustainable development. The customers are an important stakeholder group that appears to be sensitive to the corporate social responsibility (CSR) actions of a company. The environmental dimension is increasingly being included as a pillar of a company's CSR plan. The aim of this study is to examine the determinants that affect consumers' awareness of the environmental dimension of a company's CSR plan, called hereafter corporate environmental responsible (CER) activities. Results suggest that consumers' awareness Environmental Management and Sustainable Development ISSN 2164-7682 2017 http://emsd.macrothink.org 52 towards CER practices is differentiated regarding their demographic profile. Highly educated and middle aged consumers are more sensitive to corporate environmental responsible practices. The income of a consumer is not a statistically significant factor though regarding their awareness of environmentally responsible firms.

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Section: Literature Reviewmentioning

confidence: 97%

Analyzing Consumers’ Awareness towards CSR, Focusing on Environmental Management

Sardianou

Stauropoulou

Kostakis

2017

EMSD

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“…A more comprehensive approach to corporate sustainability performance does not necessarily mean the achievement of solid environmental and social standards, but it represents a needed (Gray 2010) willingness to participate in dialogue with influential or influenced stakeholder groups in the contexts of operations. Different stakeholder groups usually prefer indicators that respond to and reflect the scale of their particular concerns (O´Connor and Spangenberg, 2007). Many influential stakeholder groups, such as the environmental NGOs, consider GRI reported information not sufficiently detailed (Levy et al (2010).…”

Section: Identifying Future Sustainability Indicatorsmentioning

confidence: 99%

Linking forest ecosystem services to corporate sustainability disclosure: A conceptual analysis

D'amato

Rekola

et al. 2015

Ecosystem Services

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“…In combining international framework contributions and participative processes, we propose a top-down/bottom-up approach as a way to confront indicators that are scientifically valid and generic (top-down) with stakeholder needs on specific sites (bottom-up) [16].…”

Section: The Need For a Double Top-down/bottom-up Approachmentioning

confidence: 99%

“…Freeman [19] has defined stakeholders in a broad way as "any group or individual who can affect or is affected by the achievement of the organization's objectives". We based our identification on the typology proposed by Faucheux & Nicolaï (2004) [15] and by O'Connor & Spangenberg [16] that gives supplementary elements of analysis in separating four main stakeholder groups for firms:…”

Section: Stakeholder Identificationmentioning

confidence: 99%

See 1 more Smart Citation

Top-down/bottom-up approach for developing sustainable development indicators for mining: application to the Arlit uranium mines (Niger)

Chamaret

O’Connor

Récoché

2007

IJSD

Self Cite

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Minerals extraction is related to complex sustainable-development issues that are subject to international and local controversies. Debates and decisions need to be based on objective and comparative elements. Defining strong indicators for assessing impacts and performances of mining sites thus appears necessary to inform and support the decision-making process for stakeholders. In recent years, many indicator sets have been developed on an international level based on top-down approaches. But they commonly lack legitimacy for stakeholders and adequacy to specific site issues.They thus need to be complemented by the consultation of local actors concerned by such mining activity, in order to define indicators that are closer to the needs and contexts of the specific sites. This is the goal of the work reported in this paper, undertaken at the Arlit uranium mines in Niger. Our objective was to define indicators that are understood and accepted by all actors, as a basis for robust and transparent assessment of the impacts and performances of mining sites across the four sustainable development dimensions, and at local, regional and national scales.

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A methodology for CSR reporting: assuring a representative diversity of indicators across stakeholders, scales, sites and performance issues

Cited by 109 publications

References 6 publications

Analyzing Consumers’ Awareness towards CSR, Focusing on Environmental Management

Analyzing Consumers’ Awareness towards CSR, Focusing on Environmental Management

Linking forest ecosystem services to corporate sustainability disclosure: A conceptual analysis

Top-down/bottom-up approach for developing sustainable development indicators for mining: application to the Arlit uranium mines (Niger)

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