Dimensions of disclosures: Corporate social responsibility (CSR) reporting by media companies

Hou, Jiran; Reber, Bryan H.

doi:10.1016/j.pubrev.2011.01.005

Cited by 88 publications

(46 citation statements)

References 5 publications

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“…Available online information has also been employed by several studies to explore CSR principles of firms in different sectors (Cornelius et al 2007;Holder-Webb et al 2009;Hou and Reber 2011;Snider et al 2003) and of banks in particular (Castelo and Lima 2006;Tsang 1998).…”

Section: Methodsmentioning

confidence: 99%

Corporate Social Responsibility as a Vehicle to Reveal the Corporate Identity: A Study Focused on the Websites of Spanish Financial Entities

2011

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This study explores the relevance of corporate social responsibility (CSR) as an element of the corporate identity of Spanish financial institutions. Specifically, it aims to analyze the CSR actions developed by financial entities through the analysis of all the available information disclosed in their websites. A content analysis applied to 82 banking institutions, followed by different quantitative analyses, reveals the multidimensionality of CSR. Findings show that, while the number of entities institutionalizing CSR values as core elements of their identities is still reduced, most organizations disclose CSR information to construct communicated identities and legitimate behaviours. Besides, these dimensions are classified depending on the stakeholder the action is aimed to, and that entities favour the generation of distinctive identities through the implementation and communication of more visible CSR actions like those involving their customers or the community. In any case, results indicate that organizations with certain characteristics are more likely to construct distinctive identities through CSR activities and to establish ethical and social values within their corporate statements and cultures.

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Section: Methodsmentioning

confidence: 99%

Corporate Social Responsibility as a Vehicle to Reveal the Corporate Identity: A Study Focused on the Websites of Spanish Financial Entities

2011

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“…In this regard, there are also studies relating to the private sector about the effect of company size on sustainability reporting. Findings showed that the size of the company has a positive influence on the reporting of corporate social responsibility initiatives [46,47]. To summarize, Table 1 explains the research framework applied in this paper.…”

Section: Literature Review and Theoretical Frameworkmentioning

confidence: 99%

Overcoming the Barriers to the Diffusion of Sustainability Reporting in Italian LGOs: Better Stick or Carrot?

et al. 2018

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Abstract:The role of public-sector organizations (PSOs) in promoting the agenda of sustainability accounting and accountability is not often adequately considered. In the public sector realm, local governments are close to their communities and thus have a particularly important role to play in the pursuit of sustainability goals. Hence, further research is needed to understand if Local Government Organizations (LGOs) are using reporting tools to promote sustainable development. The empirical data showed that the Sustainability Report (SR) is not being as widely used as in past years. Over time, the majority of Italian municipalities have not initiated or continued sustainability reporting due to some barriers including cost reduction, voluntariness, and low SR effectiveness. The findings suggest the popularity of SRs in Italy is falling and the SR tool appears to be "mere trend reporting based on descriptive indicators leading to decreasing interest from internal and external audiences". The carrot has been unsuccessful. Perhaps the implementation of mandatory requirements could alternatively be used as a stick.

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“…Along this trajectory, recent years have seen some increasing calls for corporate social responsibilities (CSR) and the growth of CSR research. The bulk of CSR studies mostly revolves around the impact of CSR on financial performance (Peloza 2006), measurement of CSR (Turker 2009), stakeholders (Jamali 2008;Becchetti et al 2012), CSR indicators (Zhao et al 2012), and reporting (Hou and Reber 2011). It seems that academicians' concerns over CSR have no longer centered on whether CSR is an imperative, but rather how to make it effective (Smith 2003).…”

Section: Csr In Constructionmentioning

confidence: 99%

Embedding Corporate Social Responsibility into the Construction Process: A Preliminary Study

Jiang¹,

Wong²

2015

Iccrem 2015

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The environmentally and socially sensitive nature of construction activities calls for properly implementing corporate social responsibility (CSR) industry wide. Although CSR maps out the scope that business can contribute to the welfare of a wider community, few efforts have been put to its fulfillment on a construction site. The study presented in this paper proposes a framework for embedding CSR in the construction process with the intention of contributing to the attainment of sustainability. Research methods including case study and literature review were employed to interpret the suitability of embedding CSR in the construction process. Interview with professionals were thereafter conducted and based on the interview results, a conceptual framework for embedding CSR in the construction process was given. It is found that the connection between CSR and the construction process has not been aware of popularly in the industry. Although recent years have witnessed the widening popularity of CSR in construction, little attention has been drawn to CSR fulfillment on a construction site. The research findings shed some lights on CSR implementation in the area of sustainable construction.

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Dimensions of disclosures: Corporate social responsibility (CSR) reporting by media companies

Cited by 88 publications

References 5 publications

Corporate Social Responsibility as a Vehicle to Reveal the Corporate Identity: A Study Focused on the Websites of Spanish Financial Entities

Corporate Social Responsibility as a Vehicle to Reveal the Corporate Identity: A Study Focused on the Websites of Spanish Financial Entities

Overcoming the Barriers to the Diffusion of Sustainability Reporting in Italian LGOs: Better Stick or Carrot?

Embedding Corporate Social Responsibility into the Construction Process: A Preliminary Study

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