Results 251 to 260 of about 17,543 (299)

Research on Corporate Social Responsibility Reporting [PDF]

open access: yes, 2011
The paper aims to revisit the relationship between reporting companies’ characteristics and the importance assigned to social and environmental disclosure, using statistical correlations. We conducted a content analysis on the extent of sustainability reports of the largest 50 companies classified by Global Fortune in 2009, in order to address the ...
Camelia I. Lungu   +2 more
openaire   +2 more sources

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
openaire   +1 more source

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
openaire   +1 more source

Conservatism in Corporate Social Responsibility Reporting

2011 International Conference on Information Management, Innovation Management and Industrial Engineering, 2011
Corporate social responsibility report (i.e., CSR) is the information vehicle loading the social responsibilities a firm performs as requirements of current social movements, and it belongs to the general information disclosure of a firm. The conservatism in financial system should be applied to the process of CSR reporting so that the wildly existing ...
Guiliang Liu, Fan Wang
openaire   +1 more source

Investor response to corporate social responsibility performance: The role of corporate social responsibility reports readability

Managerial and Decision Economics, 2023
This paper presents empirical evidence regarding the impact of corporate social responsibility (CSR) readability on investor responses to CSR performance. The findings suggest that higher CSR performance contributes to increased share returns and trading volume, and CSR readability amplifies this effect.
Zhao‐Yong Sun   +2 more
openaire   +1 more source

The Institutionalization of Corporate Social Responsibility Reporting

Business & Society, 2016
This article presents a three-stage model of how isomorphic mechanisms have shaped corporate social responsibility (CSR) reporting practices over time. In the first stage, defensive reporting, companies fail to meet stakeholder expectations due to a deficiency in firm performance.
Kareem M. Shabana   +2 more
openaire   +1 more source

The Reporting Tools of Corporate Social Responsibility

2018
The third chapter examines the reporting tools of the CSR. They provide information on the CSR strategy, on the initiatives implemented in this regard and on the results achieved by the single organization in order to gain the legitimacy and consensus of the stakeholders, in compliance with a principle of “accountability”.
openaire   +1 more source

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