Drivers of corporate social responsibility reporting; Case studies from three reporting companies
Keywords:Corporate Social Responsibility, CSR Reporting, Drivers, Social Responsibility, Environmental Accounting, Sustainability Reporting, Triple Bottom Line Reporting
The number of Corporate Social Responsibility (CSR) reports has increased significantly over the past thirty years. There are various reasons for the increase in reporting. Some companies use their reports to improve their brand or to satisfy stakeholder needs. Others are required to issue reports for legislative reasons.
A literature review is performed to examine the significant research that has focused on the drivers of CSR reporting, followed by a more detailed analysis of three reporting organizations. Interviews were conducted with key personnel and a review of their CSR initiatives was also performed.
Past research cited several reasons companies issued reports, but it does not tell the whole story. These three individual case studies demonstrate the importance of the primary determinant behind an organization’s decision to issue a CSR report. This finding can provide valuable information for further studies that deal with the promotion, diffusion, and harmonization of CSR reporting.
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