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Erscheinungsjahr: 
2018
Quellenangabe: 
[Journal:] International Journal of Corporate Social Responsibility (JCSR) [ISSN:] 2366-0074 [Volume:] 3 [Issue:] 12 [Publisher:] Springer [Place:] Cham [Year:] 2018 [Pages:] 1-14
Verlag: 
Springer, Cham
Zusammenfassung: 
This paper examines corporate social responsibility (CSR) reporting with a focus on communications from management. It examines letters from the board chair, CEO and/or senior CSR lead to gain a deeper understanding of how firms disclose their past performance and whether firms noted for the CSR reporting disclose their information in meaningfully different ways compared to other firms. Using a comparative analysis between treatment and control groups, we explore whether there is a difference in reporting approaches between a sample of highly regarded CSR reporters vis-à-vis firms recognized for their high profitability. Our findings suggest CSR-recognized firms discuss sustainability issues in greater quantity but without much meaningful difference in quality. We postulate a parabolic relationship between report quality and cost to explain this situation, discussing both the theoretical and the practical implications.
Schlagwörter: 
Canada
CEO communications
Corporate social responsibility
CSR reporting
Letters to stakeholders
Mandatory reporting
Stakeholder management
Voluntary reporting
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