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Corporate social responsibility reporting - a transnational analysis of online corporate social responsibility reports by market–listed companies: contents and their evolution

Corporate social responsibility reporting - a transnational analysis of online corporate social... This paper describes the analysis of online Corporate Social Responsibility (CSR) reports published by 97 market–listed companies from the USA, Germany and the rest of Europe. It points out regional differences as well as changes over time by performing both, a qualitative and a quantitative content analysis. The qualitative analysis focuses on four main aspects: (a) Why? Why do companies report on CSR? (b) What? What information and key performance indicators are included in the companies' reports? (c) How? How are the reports technically implemented and who is responsible for the content? (d) Whereby? By what guidelines, rankings and certifications do companies create their CSR reporting? The quantitative analysis identifies shifts of the CSR reports' focus over time and investigates whether CSR reports are being (mis)used as marketing instruments. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Innovation and Sustainable Development Inderscience Publishers

Corporate social responsibility reporting - a transnational analysis of online corporate social responsibility reports by market–listed companies: contents and their evolution

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Publisher
Inderscience Publishers
Copyright
Copyright © Inderscience Enterprises Ltd. All rights reserved
ISSN
1740-8822
eISSN
1740-8830
DOI
10.1504/IJISD.2013.052117
Publisher site
See Article on Publisher Site

Abstract

This paper describes the analysis of online Corporate Social Responsibility (CSR) reports published by 97 market–listed companies from the USA, Germany and the rest of Europe. It points out regional differences as well as changes over time by performing both, a qualitative and a quantitative content analysis. The qualitative analysis focuses on four main aspects: (a) Why? Why do companies report on CSR? (b) What? What information and key performance indicators are included in the companies' reports? (c) How? How are the reports technically implemented and who is responsible for the content? (d) Whereby? By what guidelines, rankings and certifications do companies create their CSR reporting? The quantitative analysis identifies shifts of the CSR reports' focus over time and investigates whether CSR reports are being (mis)used as marketing instruments.

Journal

International Journal of Innovation and Sustainable DevelopmentInderscience Publishers

Published: Jan 1, 2013

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