Title
Corporate social responsibility : a comprehensive picture?Corporate social responsibility : a comprehensive picture?
Author
Faculty/Department
Faculty of Arts. Philosophy
Research group
Center for Ethics
Publication type
article
Publication
Adelaide,
Subject
Sociology
Source (journal)
Accounting forum. - Adelaide
Volume/pages
35(2011):3, p. 187-204
ISSN
0155-9982
vabb
c:vabb:322594
Carrier
E
Target language
English (eng)
Full text (Publishers DOI)
Affiliation
University of Antwerp
Abstract
This study develops a content analysis framework that provides information on the comprehensiveness of corporate social responsibility (CSR) reporting, an important aspect of social and environmental accountability. Comprehensive reporting, as defined here, requires three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicators. The feasibility of the framework to assess the comprehensiveness of CSR reporting is demonstrated using the 2005 annual reports of a sample of publicly traded Belgian companies. The content analysis reveals a low level of comprehensive reporting. This finding complements those of prior studies on the completeness of CSR reporting and, therefore, feeds the debate regarding the extent to which CSR reporting can be considered a mechanism for discharging social and environmental accountability.
E-info
https://repository.uantwerpen.be/docman/iruaauth/4636be/a11944fc6ad.pdf
Handle