Communicating bad news in corporate social responsibility reporting: A genre-based analysis of Chinese companies

2019 ◽  
Vol 14 (1) ◽  
pp. 22-43
Author(s):  
Yuting Lin
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Fortune 500 ◽  
Bad News ◽  
Self Disclosure ◽  
Csr Reporting ◽  
Fortune 500 Companies ◽  
Chinese Companies ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social

In corporate social responsibility (CSR) reporting, companies are expected to fully disclose the negative social and environmental impacts of their activities. This study investigates how Chinese companies respond to this challenge by analyzing the representations of occupational fatalities and injuries in 92 CSR reports from 37 Chinese Fortune 500 companies. A move-step analysis was performed on one part of the CSR report, which is the section providing information on occupational incidents. It was found that the negative information was typically disclosed via four rhetorical moves, which are ‘preparing the reader’, ‘delivering the bad news’, ‘mitigating the bad news’ and ‘reassuring the reader’. Communicating bad news through the four moves helps manage the reader’s perception of the reporting company and its CSR performance. The study calls for greater attention to the impression-managing aspects of companies’ self-disclosure of organizational bad news.

Corporate Social Responsibility Rhetoric in Times of Crises. A Rhetorical Analysis of CSR Reports Prior to and After Major Corporate Crises

MedienJournal ◽  
2018 ◽  
Vol 42 (1) ◽  
pp. 33-50
Author(s):  
Maria Gruber
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Rhetorical Analysis ◽  
General Motors ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
One Year ◽  
Corporate Social ◽  
Corporate Crises ◽  
Corporate Crisis

Corporate Social Responsibility reporting has grown increasingly in importance for companies in terms of portraying themselves as good corporate citizens. However, when confronted with a major corporate crisis that evoked an extensive loss in stakeholders’ trust, it remained unclear, how to further deal with the need for CSR communication without presenting oneself as exceedingly hypocritical. In the course of this study, the questions of how and to what extent crises cause change in a corporation’s CSR rhetoric were addressed. Therefore, the utilization of the rhetorical dimensions of logos, ethos, pathos, cosmos and autopoiesis as well as the amount of negative disclosure in the CSR reports of the world’s leading automobile companies (Toyota, General Motors, Volkswagen) were analyzed, one year before and one year after they had maneuvered themselves into a corporate crisis. The rhetorical analysis revealed that the distinctive context of each case (including the corporations’ responsibility for the crisis) dictated the rhetorical adjustments of the CSR reporting after the crisis. Moreover, it could be shown, that when reporting on the crisis cause itself, corporations tend to apply the dimension of ethos more frequently to counter the audience’s potential perception of their hypocrisy.

scholarly journals State-Mediated Globalization Processes and the Adoption of Corporate Social Responsibility Reporting in China

2017 ◽  
Vol 13 (1) ◽  
pp. 167-191 ◽  
Author(s):  
Christopher Marquis ◽  
Juelin Yin ◽  
Dongning Yang
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Political Legitimacy ◽  
Chinese Government ◽  
Political Processes ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Global Norms ◽  
The Government ◽  
Corporate Social

ABSTRACTDespite the prevalence of global diffusion, little is known about the processes by which international practices are adopted and adapted within organizations around the world. Through our qualitative research on the introduction of corporate social responsibility (CSR) reporting at two leading Chinese companies, we identify a unique set of political mechanisms that we labelstate-mediated globalization, whereby powerful nation-state actors influence the ways in which corporations adopt and adapt global norms and practices. We find that businesses’ needs for political legitimacy from a key stakeholder, in this case the government, leads them to deviate systematically from the global practice in bothformandcontent. These intentional practice adaptations are then legitimized by the government to createinternationalization toolsandlocalized standardsto aid adoption by other organizations. Our findings illustrate previously unidentified mechanisms by which powerful stakeholders such as the Chinese government may mediate, and thereby direct, the ways in which corporations adopt and adapt global CSR practices. Contributions to understanding the political processes of institutional translation in the context of globalization are discussed.

scholarly journals Board meeting frequency and corporate social responsibility (CSR) reporting: Evidence from Malaysia

2017 ◽  
Vol 13 (1) ◽  
pp. 87-99 ◽  
Author(s):  
Nurulyasmin Binti Ju Ahmad ◽  
Afzalur Rashid ◽  
Jeff Gow
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Least Square ◽  
Board Meeting ◽  
Developed Country ◽  
Ordinary Least Square ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
The Board Of Directors ◽  
Corporate Social

This study aims at determining the effectiveness of board meeting frequency on Corporate Social Responsibility (CSR) reporting by public listed companies on the Main Market of Bursa Malaysia. A CSR reporting index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resource, Marketplace and Other. A content analysis was used to determine the extent of CSR reporting. An Ordinary Least Square (OLS) regression was employed in determining the association between board meeting frequency and CSR reporting. The finding of the study is that advising tendency (frequency of board meetings) is not associated with CSR reporting. Overall this study strengthens the idea that advising tendency of the board is essential to companies in order to safeguard all stakeholders’ interests. Accordingly, regulators and policymakers should be more stringent in monitoring company’s conformance towards regulations. This study provides a new avenue of knowledge and contributes to the literature on the practices of the board of directors and corporate social responsibility reporting in the context of a semi-developed country.

Does corporate social responsibility reporting enhance shareholders’ value?

2018 ◽  
Vol 16 (1) ◽  
pp. 158-178 ◽  
Author(s):  
Afzalur Rashid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Performance Measures ◽  
Economic Performance ◽  
Simultaneous Equation ◽  
Content Type ◽  
Listed Firms ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social

Purpose This study aims to examine whether corporate social responsibility (CSR) and relevant reporting enhances firms’ economic performance among the listed firms in Bangladesh. Design/methodology/approach This study uses a content analysis to examine specific CSR-related attributes from 115 non-financial publicly listed firms in Bangladesh. Firm CSR reporting is evaluated against accounting and market performance measures, with a simultaneous equation approach used to control the potential endogeneity problem. Findings This study finds that CSR reporting significantly influences firm performance under both performance measures, although a firm’s economic performance does not influence CSR reporting. Research limitations/implications This study is subject to some limitations, such as the subjectivity or judgement associated in the coding process. Practical implications The findings imply that although CSR reporting by firms in Bangladesh is discretionary in nature, the ones that report add value to their firm. Originality/value This study contributes to the literature on the practices of CSR reporting in the context of the developing countries.

Institutional shareholding and corporate social responsibility reporting: evidence from Bangladesh

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Afzalur Rashid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Reporting ◽  
Content Type ◽  
Csr Reporting ◽  
Societal Issues ◽  
Corporate Social Responsibility Reporting ◽  
Sustainability Issue ◽  
Social And Environmental Reporting ◽  
Corporate Social

Purpose This study aims to examine the influence of institutional shareholding on a firm’s corporate social responsibility (CSR) practices in Bangladesh. Design/methodology/approach This study uses a content analysis to capture a firm’s CSR practices, based on various attributes of social and environmental reporting made by the firm. Based on these attributes, a corporate social responsibility reporting index (CSRI) is constructed. To examine the causal relationship between institutional shareholding and firm CSR practices, this study uses a simultaneous equations approach to control the endogeneity problem. Findings The finding of this study is that both CSR reporting and institutional shareholding negatively influence each other. Research limitations/implications This study is subject to some limitations such as the subjectivity or judgement associated in the coding process. Practical implications If the institutional investors are not concerned with its environmental and societal issues, there will be a sustainability issue for the business because companies will continue ignoring the employee health and hygiene, education, training and welfare. Their ignorance of these societal issues will lead to compromising the quality of living for important stakeholders within the society. Originality/value This study contributes the literature on CSR reporting.

scholarly journals Political connections and corporate social responsibility reporting in Portugal

2019 ◽  
Vol 26 (4) ◽  
pp. 1203-1215 ◽  
Author(s):  
Maria Teresa Bianchi ◽  
Patrícia Monteiro ◽  
Graça Azevedo ◽  
Jonas Oliveira ◽  
Rui Couto Viana ◽  
...  
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Design Methodology ◽  
Political Connections ◽  
Legitimacy Theory ◽  
Content Type ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social ◽  
The Relationship

Purpose This paper aims to examine the relation between firms’ political connections and corporate social responsibility (CSR) reporting in Portugal. The authors argue that in settings where the existence of political connections are viewed as damaging collective interests of stakeholders, political connected firms can deal with legitimacy issues from such connections by resorting to CSR practices and the reporting thereof. Design/methodology/approach Using archival data from a panel sample of 36 firms from Portugal between 2009 and 2012, the authors examine the relationship between political connections and CSR reporting by way of regression analysis. Findings The authors find a positive relationship between political connections and CSR reporting. Originality/value This study draws on legitimacy theory to highlight that CSR can be used to deal with stakeholder activism and vigilance pertaining to suspicion related to the existence of political connections.

Corporate Social Responsibility Reporting in India: A Study of SENSEX Companies

2019 ◽  
Vol 44 (2) ◽  
pp. 209-223 ◽  
Author(s):  
Shafat Maqbool ◽  
M. Nasir Zamir
Keyword(s):  
Corporate Social Responsibility ◽  
Community Development ◽  
Social Responsibility ◽  
Annual Reports ◽  
Business Practices ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Environmental Activities

This study examines the corporate social responsibility (CSR) disclosure of Indian firms in the wake of the Companies Act, 2013. The annual reports of SENSEX companies for 2016–2017 were scanned to observe the dominant field of CSR reporting related to ‘community development’, ‘environmental activities’, ‘human resources’, ‘products & customer relations’ and ‘fair business practices’. Analysis of annual reports reveals that ‘fair business practices’ received most attention followed by ‘community development’ and ‘environmental activities’. Likewise, the most reported items have been ‘education’, ‘health’ and ‘energy conservation’. The results show that the CSR disclosure is pronouncedly communicated by ‘mining and mineral’ companies followed by ‘power sector’ companies.

Longitudinal Analysis of Corporate Social Responsibility on Company Websites

2017 ◽  
Vol 80 (1) ◽  
pp. 70-90 ◽  
Author(s):  
Katherine Taken Smith
Keyword(s):  
Corporate Social Responsibility ◽  
Supply Chain ◽  
Social Responsibility ◽  
Social Issues ◽  
Fortune 500 ◽  
Dominant Focus ◽  
Fortune 500 Companies ◽  
Business Practitioners ◽  
Corporate Social ◽  
Website Content

As social issues increase, so does the scope of corporate social responsibility (CSR). Companies are expanding their CSR activities and making the terminology used to describe them more specific. This study compares website content of Fortune 500 companies in 2015 with content collected in 2011. Traditionally, two CSR issues have been the dominant focus on company websites: community and environment. Findings reveal that these terms have decreased in usage and new terms have emerged, such as supply chain and volunteer involvement. A shift has occurred that business practitioners will find helpful in communicating CSR initiatives.

scholarly journals Corporate Social Responsibility Reporting – a Stakeholder’s Perspective Approach

2017 ◽  
Vol 8 (1) ◽  
pp. 30-42 ◽  
Author(s):  
Thorsten Litfin ◽  
Gunther Meeh-Bunse ◽  
Katja Luer ◽  
Özlem Teckert
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Reporting ◽  
Significant Development ◽  
Financial Reporting Standards ◽  
Csr Reporting ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social ◽  
Browsing Behavior ◽  
Empirical Methodology

Abstract Background: International financial reporting standards have constantly been facing fast-growing significant development. This has mainly been driven by the aim of better serving the needs of the investors. Awareness that corporate financial reporting provides short-sighted information and measures has been rising among politicians, in the society and on the financial markets. Therefore, Corporate Social Responsibility (CSR) reporting as a form of non-financial reporting has made it to limelight. Various reporting types developed, but the type of reporting is hardly codified. Objective: The goal of this paper is to identify the superior CSR reporting type from a stakeholder’s perspective. After identifying and analyzing central guidelines on CSR reporting and presenting different approaches, the authors will apply a positive-empirical methodology. Methods/Approach: In this first innovative joint attempt, eye-tracking technology is combined with a questionnaire for approaching CSR quality. Results: This study demonstrates the validity of the used methodology for the analysis of search and information browsing behavior in various types of sustainability reports. Conclusions: Overall our findings indicate that the reporting type "reference sustainability report" may not be advisable from a stakeholder’s perspective.

scholarly journals The Value of Academic Directors to Stakeholders: Evidence on Corporate Social Responsibility Reporting

2020 ◽  
Author(s):  
Hsin-Yi Huang ◽  
Cheng-Hsun Lee ◽  
Chih-Hsien Liao
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Capital Market ◽  
Third Party ◽  
Additional Analysis ◽  
Csr Reporting ◽  
Positive Effects ◽  
Stakeholder Interests ◽  
Corporate Social Responsibility Reporting ◽  
Corporate Social

This study explores the regulatory setting in Taiwan and examines the association between academic directors and corporate social responsibility (CSR) reporting. We find that firms with academic directors on their boards are more likely to issue standalone CSR reports and to obtain third-party assurance on such reports. We also demonstrate that an academic director’s university prestige as well as industry expertise both have incremental positive effects on CSR reporting. Additional analysis further suggests that a firm’s CSR reporting is better valued by the capital market when the firm has academic directors, consistent with academic directors strengthening investors’ perceptions regarding the credibility of voluntarily-disclosed CSR information. Our finding that the presence of academic directors can promote better CSR reporting indicates that academic directors contribute not only to shareholder value, but also to wider stakeholder interests.

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