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Corporate Philanthropy and Corporate Social Responsibility Report Disclosure

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Corporate social responsibility reporting quality, board characteristics and corporate social reputation

Pacific Accounting Review, 2015
Purpose– This paper aims to examine the influence of corporate social responsibility (CSR) reporting quality and board characteristics on corporate social reputation of Chinese listed firms.Design/methodology/approach– Firms chosen for this study are drawn from a social responsibility ranking list of Chinese listed firms.
Yingjun Lu, Indra Abeysekera, Corinne Cortese   +2 more
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Corporate social reporting: The Hershey Company's Corporate Social Responsibility Report: a case study

International Journal of Social Entrepreneurship and Innovation, 2012
On 13 September 2010, in honour of the birthday of founder Milton S. Hershey, The Hershey Company published its first ever Corporate Social Responsibility Report based on the 2009 performance of the firm regarding financial, environmental and social metrics.
David M. Setley, Bindu Vyas, Norma Menis Croxall   +2 more
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Corporate social reporting in Thailand

Qualitative Research in Accounting & Management, 2006
PurposeThe purpose of this paper is to examine the extent and nature of the corporate social reporting (CSR) practices of the 40 largest Thai companies over the years 1997, 1999 and 2001.Design/methodology/approachThe extent and nature of CSR in annual reports was measured according to the number of words disclosed and trends were analyzed over this ...
Sunee Ratanajongkol, Howard Davey, Mary Low   +2 more
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Corporate social and environmental reporting

Accounting, Auditing & Accountability Journal, 1995
Takes as its departure point the criticism of Guthrie and Parker by Arnold and the Tinker et al. critique of Gray et al. Following an extensive review of the corporate social reporting literature, its major theoretical preoccupations and empirical conclusions, attempts to re‐examine the theoretical tensions that exist between “classical” political ...
Rob Gray, Reza Kouhy, Simon Lavers
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Corporate social responsibility reporting

2019
This chapter explores the development of corporate social responsibility (CSR) reporting through an examination of social reporting practice dating back to the 1980s and before. It examines some of the enduring issues that have created difficulties for companies who take the decision to make such reports.
Michael Blowfield, Alan Murray
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Global corporate social responsibility reporting regulation

Contemporary Economic Policy, 2019
AbstractCorporate social responsibility (CSR) has steadily grown in importance. We show government regulation on corporate reporting of CSR, aimed to spur its growth and increase transparency, has grown in tandem. Such reporting regulation is more readily observable than CSR itself and can be used as a proxy for the latter.
Hui Wen, George Deltas
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Corporate Social Responsibility

2009
AbstractThe purpose of this article is to provide a brief overview of the development of corporate social and environmental reporting practice since it first began to achieve some degree of prominence on an international scale in the 1970s, before offering a critical evaluation of the state of current practice.
Owen, David L., O'Dwyer, Brendan
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Corporate Social Indices: Refining the Global Reporting Initiative

2021
The objective of this paper is twofold. First, we demonstrate that the Global Reporting Initiative (GRI) Standards do not enable stakeholders to compare the relevant social performance of different organizations. We argue that the GRI Standards are based on a misguided claim about informed decision-making, which does not fully respect the conceptual ...
Nielsen, Morten Ebbe Juul, Frederiksen, Claus Strue, Idowu, samuel, Pedersen, David Budtz   +3 more
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Corporate Governance as a Corporate Social Responsibility Reporting Determinant

2020
Bank failures following the 2008 global financial crisis have increased the pressure for banks to integrate corporate social responsibility (CSR) in their core business. One manifestation of this pressure is the increased focus on CSR reporting of banks.
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