Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany

Chen, Stephen; Bouvain, Petra

doi:10.1007/s10551-008-9794-0

Cited by 415 publications

(242 citation statements)

References 54 publications

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“…Several studies argue that pressure coming from stakeholders on the CSD may also change in relation to the cultural and economic context in which the company is located [29] [79] [80] [81]. Differences in the CSD may be up to diversity between countries in terms of emphasis on the social and environmental issues.…”

Section: Data Gathering and Methodsmentioning

confidence: 99%

The Virtuous Circle of Corporate Social Performance and Corporate Social Disclosure

Gangi¹,

D’Angelo²

2016

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Previous literature in the field of corporate social responsibility investigates whether corporate social performance can be seen as a determinant of corporate social disclosure or, conversely, if corporate social disclosure is a determinant of corporate social performance. The aim of this paper is to join these two streams of research in a unique theoretical model, which can demonstrate that there is a mutual interaction between performance and disclosure. This can result, in the long run, in a virtuous circle where higher social performance generates future higher social disclosure and this determines higher future social performance and so on. An analytical model has been adopted to demonstrate the research hypothesis. Gathering data from the portfolios of the European Socially responsible funds (SRFs) listed on the Morningstar platform in 2010, the study analyzed 160 social reports published by 80 companies during 2008 and 2009. Findings, by demonstrating the non-one-way relationship between social performance and social disclosure, confirm the existence of a mutual influence between the results gained in different CSR areas and the capability to control and communicate such performance. In this way, the paper provides not only theoretical insights, but also practical implications for managers that are required to put in place responsive and effective initiatives towards the increasing pressure exerted by the internal and external environments in which they operate.

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Section: Data Gathering and Methodsmentioning

confidence: 99%

The Virtuous Circle of Corporate Social Performance and Corporate Social Disclosure

Gangi¹,

D’Angelo²

2016

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“…He examined whether research approaches with regard to responsibility reporting differ across countries or regions. Some studies also suggest that there are country-specific differences in the extent of CSR reports (Maignan and Ralston 2002; Chen and Bouvain 2009; Muhammad et al 2013; Noronha et al 2013). There are strong indications that CSR reporting varies across different cultures (Habisch et al 2010; Fifka 2011; Fifka and Drabble 2012, Fifka 2012).…”

Section: Literature Reviewmentioning

confidence: 99%

Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states

2015

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The organization may communicate its engagement in sustainability and may presents results achieved in this field by creating and publishing corporate social responsibility (CSR) reports. Today, we can observe a growing number of companies issuing such reports as a part of their annual reports or as stand-alone CSR reports. Despite the increase in the number of such reports their quality is different. CSR reports do not always provide complete data that readers desire, which in turn intensifies the problem with the evaluation and comparison of the organization’s results achieved in this scope. Differences also occur between reporting models used in different EU countries caused by, inter alia, differently applied EU legislation on the disclosure of non-financial information in different Member States. This paper is one of the first attempts to perform a quantitative and qualitative analysis of corporate sustainability reporting practices in several European Union countries. The purpose of this article is to present the current state of CSR reporting practices in selected EU Member States and identify the differences in the quality and level of this kind of practices, taking into account the mandatory and voluntary model of disclosure. The study included separate CSR reports as well as annual reports with CSR sections and integrated reports published in 2012 in six selected EU Member States. The authors have used a specific evaluation tool in the examination of the individual reports. The assessment questionnaire consists of seventeen criteria grouped into two categories (relevance and credibility of information). In order to assess the quality of examined reports, the authors aggregated the indicators related with the reporting practices. The findings show that the quality level of the studied reports is generally low. Referring to its components, the relevance of the information provided in the assessed reports is at the higher level than its credibility. The study also indicates that the legal obligation of CSR data disclosure has a positive effect on the quality of CSR reports.

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“…Given there have been calls for greater transparency in CSR reporting (Chen & Bouvain, 2009;Du et al, 2010) we suggest that organizations could communicate about the antecedents, implementation, and consequences of CSR-related engagement to demonstrate how that engagement has been material in shaping an organization's CSR behaviors and activities.…”

Section: Csr Engagement: a Relational Perspectivementioning

confidence: 99%

Communicating Engagement in Corporate Social Responsibility: A Meta-Level Construal of Engagement

Devin

Lane

2014

Journal of Public Relations Research

106

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Organizations are increasingly seeking stakeholder support through engagement to demonstrate their corporate social responsibility (CSR) credentials. These credentials are, in turn, used to support claims of legitimacy for organizational operations. This article uses a process model of antecedents, implementation, and consequences to study the connection between engagement and CSR. CSR reports show organizations perceive engagement in CSR as both communication and activities between organizations and their stakeholders; and as a second, meta-level of communication about that engagement with stakeholders beyond those directly involved, thereby broadening the scope of organizational claims to legitimacy. Understanding what engagement is and how and why it is carried out in CSR provides a framework for understanding engagement in public relations.

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Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany

Abstract: corporate social responsibility, country, industry, global standards, Global Compact, content analysis, Leximancer,

Cited by 415 publications

References 54 publications

The Virtuous Circle of Corporate Social Performance and Corporate Social Disclosure

The Virtuous Circle of Corporate Social Performance and Corporate Social Disclosure

Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states

Communicating Engagement in Corporate Social Responsibility: A Meta-Level Construal of Engagement

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