A Textual Analysis of US Corporate Social Responsibility Reports

Abacus ◽  
2020 ◽  
Vol 56 (1) ◽  
pp. 3-34 ◽  
Author(s):  
Peter M. Clarkson ◽  
Jordan Ponn ◽  
Gordon D. Richardson ◽  
Frank Rudzicz ◽  
Albert Tsang ◽  
...  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jasmine Alam ◽  
Mustapha Ibn Boamah ◽  
Yuheng Liu

Purpose This study aims to investigate the relationship between a commercial bank’s micro-loaning activity and overall performance over a 10-year period. Design/methodology/approach Quarterly data was obtained from the Wind Database, China Minsheng Banks’s official annual reports and annual corporate social responsibility reports from 2009 to 2019, to test the linear relationship between micro-loan activities and the overall financial performance of the bank. Findings The results of this study empirically demonstrate that there is a positive relationship between increases in micro-loaning activity and the overall performance of the bank. Some key recommendations for the sector are shared in the conclusion of this paper. Originality/value In the financial sector, some corporate social responsibility activities focus on the issuance of micro-loans. It is unclear, however, if this has also served as a means to increase profitability and overall performance for such institutions.


Author(s):  
Rauno Rusko

Due to the general tendency to express environmental protection, environmentalism, and the actions to slow down the greenhouse effect in the world, the enterprises have noticed the importance of environmental values in their public announcements, documents, and homepages. In other words, corporate social responsibility (CSR) is a very important and topical theme of the firms. The popularity of environmentalism tempts the firms to follow the direction of public opinion even though the actual environmental activities might be minor or even absent. This kind of quasi-environmentalism is called as greenwashing. This chapter focuses on greenwashing and CSR in the Finnish context via public discussions about greenwashing. This chapter is emphasizing the understandings and the sense-makings in the concepts of greenwashing and CSR and their numerous connotations basing on the results of the textual analysis. The outcomes are completed and compared with the international contexts, and, therefore, they are also internationally robust.


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