Transparency reports as CSR reports: motives, stakeholders, and strategies

Abstract

Purpose The purpose of this study is to situate information and communications technology (ICT) “transparency reports” within the theoretical framework of corporate social responsibility (CSR) reporting. The self-denominated transparency report serves a dual purpose of highlighting an ICT company’s socially responsible behavior while also holding government agencies accountable for surveillance and requests for user data. Drawing on legitimacy theory, neo-institutional theory and stakeholder theory, this exploratory study examines how ICT companies are implementing industry-specific voluntary disclosures as a form of CSR. Design/methodology/approach A content analysis of ICT voluntary nonfinancial reporting (N = 88) was used to identify motivating principles, the company positioning to stakeholders, the relevant publics and intended audience of these disclosures and the communication strategy used to engage primary stakeholders. Findings Key findings suggest that most ICT companies used transparency reporting to engage consumers/users as their primary stakeholders and most used a stakeholder information strategy. A majority of ICT companies signaled value-driven motives in their transparency reports while also positioning the company to stakeholders as a protector of user data and advocate for consumer rights. Originality/value This study enriches the literature on CSR communication strategies and reporting practices by extending it to an underdeveloped topic of study: novel voluntary disclosures as CSR activities of prominent ICT companies (i.e. “Big Tech”). These polyphonic reports reflect varied motives, varied positioning and varied stakeholders. For market-leading companies, transparency reporting can serve to legitimize existing market power. And for midsize and emerging companies, transparency reporting can be used to signal adherence to industry norms – set by market-leading companies.

Corporate social responsibility in the Brazilian ceramic tile industry

“…Another perspective is the utilitarian perspective on corporate communication, which acknowledges CSR as an economic action, that is, performance-driven. Finally, CSR practices communication responds to stakeholder demands (Reid et al ., 2023). Table 8 highlights the main results found in the light of the conceptual framework.…”

Dampak Pengungkapan Sustainability Report terhadap Kinerja: Komparasi Kinerja Pasar dan Kinerja Akuntansi

“…Laporan Berkelanjutan bertujuan untuk menanamkan kepercayaan pada investor dan kreditor dengan meyakinkan mereka bahwa investasi mereka tidak memiliki kepedulian terhadap lingkungan dan sosial (Lourenço et al, 2014;Sumiyati and Suhaidar, 2019). Disamping diwajibkan regulator, perusahaan-perusahaan semakin menerapkan pelaporan keberlanjutan sebagai respons terhadap meningkatnya harapan para pemangku kepentingan terhadap peningkatan keterbukaan mengenai masalah lingkungan dan sosial (Siew, 2015;Tang and Higgins, 2022;Reid et al, 2023). Dalam Islam, manusia harus selalu menjaga dan melestarikan lingkungan agar tidak rusak dan tercemar, sebab apa yang Allah berikan kepada manusia semata-mata merupakan suatu amanah untuk mengelolanya sebagaimana disebutkan dalam Alquran surah Al-Ahzab ayat 72 yang artinya: "Sesungguhnya Kami telah mengemukakan amanat kepada langit, bumi dan gunung-gunung, tetapi semuanya enggan untuk memikul amanat itu dan mereka khawatir tidak akan melaksanakannya (berat), dan dipikullah amanat itu oleh manusia.…”