Communicating corporate social responsibility via telecommunications websites

2016 ◽  
Vol 33 (5) ◽  
pp. 512-524 ◽  
Author(s):  
Anas Sulemena
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
South African ◽  
Community Involvement ◽  
Environmental Engagement ◽  
Key Stakeholders ◽  
Country Analysis ◽  
Cross Country ◽  
Corporate Social ◽  
Telecommunications Companies

Many organizations engage in and also endeavor to report their corporate social responsibility (CSR) activities to placate the key stakeholders in society. This study is a cross-country analysis of CSR themes communicated by the eight top telecommunications companies in Africa using websites as a disclosure medium. The study evaluates CSR reportage in community involvement, ethical involvement, product and customer, human resource and environmental engagement in South Africa, Egypt, Nigeria and Kenya. The work concludes that the telecommunications companies in Africa sampled in the study are committed to and report their CSR activities. However, significant differences do exist in how the various companies reported on their CSR. The South African firms clearly lead in reporting CSR in most of the constructs investigated. However, the sampled firms all reported their contributions to education and community engagement. The work makes significant contributions to CSR reportage, especially in the area of cross-country analysis of CSR themes.

The impact of the integrated reporting framework on corporate social responsibility (CSR) disclosures – the case of South African mining companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Barry Ackers ◽  
Susanna Elizabeth Grobbelaar
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
South African ◽  
Mining Industry ◽  
Integrated Reporting ◽  
Content Type ◽  
Stakeholder Orientation ◽  
Mining Companies ◽  
Corporate Social ◽  
The Impact

Purpose Despite initially being lauded as a revolutionary approach for companies to account to all stakeholders, the shareholder orientation of the international integrated reporting (<IR>) framework gave rise to questions about whether integrated reports would still sufficiently disclose pertinent corporate social responsibility (CSR) information. This paper aims to investigate the extent to which the <IR> framework has impacted the CSR disclosures contained in integrated reports of South African mining companies. Design/methodology/approach The study deployed a mixed methods research approach, involving thematic content analysis of the CSR disclosures contained in the integrated reports of mining companies with primary listings on the Johannesburg Stock Exchange. The resultant qualitative data were subsequently analysed using a T-test of difference. Findings The study observes that the release of the <IR> framework appears to have had a limited impact on the CSR disclosures in the integrated reports of most companies included in the study. However, where significant differences were identified, the CSR disclosures of some companies were positively impacted after the release of the <IR> framework, whilst others were negatively impacted. Research limitations/implications As South Africa is acknowledged as a leader in the global <IR> movement, the paper’s observations have global relevance and suggest that the fundamental principles of <IR> should be reconsidered to improve the alignment with stakeholders’ information needs, as originally conceived. Originality/value Despite the shareholder orientation of the <IR> framework, the global mining industry is acknowledged as being at the forefront of implementing CSR interventions to mitigate the adverse impacts of their operations on stakeholders, supporting a stakeholder orientation. As the adoption of <IR> continues to gain traction around the world, this paper’s contribution is that it represents one of the few papers to use the global reporting initiative G4 indicators to specifically examine the impact of <IR> framework on the CSR disclosures on the South African mining industry, where both <IR> and CSR reporting are quasi-mandatory disclosure requirements.

Online corporate social responsibility (CSR) disclosure in the banking industry: evidence from Poland

2019 ◽  
Vol 16 (8) ◽  
pp. 1191-1214
Author(s):  
Łukasz Matuszak ◽  
Ewa Różańska
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Ownership Structure ◽  
Community Involvement ◽  
Emerging Market ◽  
Content Type ◽  
Csr Reporting ◽  
Parametric Statistics ◽  
Csr Disclosure ◽  
Corporate Social

Purpose Based on a set of complementary theories, namely, the legitimacy, stakeholder and signaling theories, the purpose of this paper is to investigate the visibility of corporate social responsibility (CSR) disclosures on bank websites. In particular, we explored the accessibility, placement, reporting format, extent and content of online CSR information. This paper also examined the effect of size, being listed, ownership structure and the internationalization of banks on online CSR reporting. Design/methodology/approach A sample consisting of 20 banks was used where the data were manually collected from the websites of various banks during the fourth quarter of 2017. Three reporting formats were explored: information posted directly on the website, information contained in a separate CSR report and information within a management commentary or annual report or integrated report. Content analysis was used to measure the level of online CSR disclosures in four sub-dimensions: environment, human resources, products and customers and community involvement. The sample was grouped according to the criteria of size, being listed, ownership structure and internationality. Non-parametric statistics were used to analyze some factors that influence CSR disclosure, namely, size, public ownership, internationalization and foreign ownership. Findings The results indicate that accessibility to CSR information is relatively good. The placement of CSR information on websites varies among banks. Moreover, community involvement was the most disclosed dimension on the banks’ websites. There was a lack of disclosure on items regarding the environment. Furthermore, the findings of this paper showed that significant determinants for explaining online CSR disclosure level were size and being listed. Originality/value This study contributes to the literature by examining the online CSR disclosure practices of banks from an emerging market with a different socio-economic context and regulations compared to the developed market.

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