Corporate Sustainability Programs and Reporting

Social Responsibility ◽

Financial Reporting ◽

Corporate Responsibility ◽

Industry Sector ◽

Corporate Social ◽

Specific Degree

Building upon the thesis of Baden and Harwood (2013) that “terminology matters” in describing sustainability programs and corporate social responsibility reporting efforts, this chapter examines how an organization rhetorically self-defines its specific degree or level of “responsibility” in a particular industry or within an industry sector in its actions as well as its non-financial reporting efforts. Starbucks's evolution in developing sustainability programs and their sustainability reporting over a 12-year period are examined as a case example. Being both praised and criticized, Starbucks provides an instructive example of the evolution of corporate responsibility in a customer-facing enterprise. A model of both internal and external drivers of corporate social responsibility and sustainability progress is proposed and applied to the Starbucks case.

Corporate Social Responsibility in the Hospitality and Tourism Industry - Advances in Hospitality, Tourism, and the Services Industry ◽

Corporate Sustainability

10.4018/978-1-4666-9902-1.ch021 ◽

2016 ◽

pp. 291-306

Author(s):

Taranjit Kaur

Keyword(s):

Social Responsibility ◽

Future Generation ◽

Major Stakeholder ◽

Corporate Social ◽

The Cost

Everyone talks about corporate social responsibility when there is discussion on the profitability issue. As the society is the major stakeholder in any corporate, it is natural duty of the concerned company to full fill its responsibility towards the society. There are many issues which can be included in the corporate social responsibility but the question arise is that what will happen if a company don't focus on sustainability. The obvious answer is that without sustainability, the fulfilment of certain types of social responsibility activities by the company will not provide the true advantage of the CSR to the society. It can be put in this way that at the cost of long term benefits of the society, the short term benefits are provided if sustainability is sacrificed. The future generation will cry like anything for the loss we are making today. This paper is aimed to discuss the Corporate Sustainability Reporting through case study of Tata Consultancy Services (TCS).

Corporate Sustainability

10.4018/978-1-5225-6192-7.ch048 ◽

2019 ◽

pp. 955-971

Author(s):

Taranjit Kaur

Keyword(s):

Social Responsibility ◽

Future Generation ◽

Major Stakeholder ◽

Corporate Social ◽

The Cost

Everyone talks about corporate social responsibility when there is discussion on the profitability issue. As the society is the major stakeholder in any corporate, it is natural duty of the concerned company to full fill its responsibility towards the society. There are many issues which can be included in the corporate social responsibility but the question arise is that what will happen if a company don't focus on sustainability. The obvious answer is that without sustainability, the fulfilment of certain types of social responsibility activities by the company will not provide the true advantage of the CSR to the society. It can be put in this way that at the cost of long term benefits of the society, the short term benefits are provided if sustainability is sacrificed. The future generation will cry like anything for the loss we are making today. This paper is aimed to discuss the Corporate Sustainability Reporting through case study of Tata Consultancy Services (TCS).

Corporate Social Responsibility Reporting – a Stakeholder’s Perspective Approach

Business Systems Research Journal ◽

10.1515/bsrj-2017-0003 ◽

2017 ◽

Vol 8 (1) ◽

pp. 30-42 ◽

Cited By ~ 5

Author(s):

Thorsten Litfin ◽

Gunther Meeh-Bunse ◽

Katja Luer ◽

Özlem Teckert

Keyword(s):

Social Responsibility ◽

Financial Reporting ◽

Significant Development ◽

Financial Reporting Standards ◽

Csr 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.

Corporate Social Responsibility and Strategy

Global Business Review ◽

10.1177/097215091101300110 ◽

2012 ◽

Vol 13 (1) ◽

pp. 153-165 ◽

Cited By ~ 16

Author(s):

Ananda Das Gupta

Keyword(s):

Social Responsibility ◽

Corporate Responsibility ◽

Ethical Standards ◽

Business Operations ◽

Sustainability Practices ◽

Low Tone ◽

Corporate Social ◽

The Way

Corporate social responsibility (CSR) and corporate sustainability represent the way companies achieve enhanced ethical standards and a balance of economic, environmental and social imperatives addressing the concerns and expectations of their stakeholders. Corporate governance reflects the way companies address legal responsibilities, and therefore provides the foundations upon which CSR and corporate sustainability practices can be built to enhance responsible business operations. Operational uncertainties and difficulties are compounded by recent observations of ‘company anxiety’ regarding CSR communications. Over-promising or declarations of rightness and good intentions could cause the mistrust of consumers and stakeholders, creating the opposite effects from those expected. Companies are recognizing that corporate responsibility communications should be low tone and straightforward, reflected in the actual behaviour of every member of the company, which is extremely difficult to achieve before CSR is integrated into the company’s bloodstream.

Advances in Linguistics and Communication Studies - Communication and Language Analysis in the Corporate World ◽

Negotiating Corporate Social Responsibility Reporting

10.4018/978-1-4666-4999-6.ch014 ◽

2014 ◽

pp. 232-248

Author(s):

Janet Luft Mobus

Keyword(s):

Social Responsibility ◽

Institutional Theory ◽

Financial Reporting ◽

Mandatory Reporting ◽

Csr Reporting ◽

Reporting Framework ◽

Social And Environmental Performance ◽

Corporate Social

This chapter examines and compares two deliberations on developing Corporate Social Responsibility (CSR) reporting: mandatory reporting within the financial reporting framework and voluntary reporting within the Global Reporting Initiative’s (GRI) Sustainability Guidelines reporting framework. While the organizational sponsors of these initiatives differ, similar interests actively participated in each – corporate actors, accountancy organizations, and financial sector participants. In addition, members of civil society interested in advancing transparency in corporate social and environmental performance joined the GRI development. Institutional theory provides the underlying approach to understanding these developments (Barley & Tolbert, 1997) and includes the perspective of meta-conversation developed by Robichaud et al. (2004). Content analysis is used to examine rhetorical strategies in the comment letters received by the American Institute of Certified Public Accountants (AICPA) and the GRI as part of these two deliberations. Evidence suggests preparers of reports undertake CSR reporting as a defense against more coercive regulatory regimes, and accountancy-related organizations attempt to negotiate CSR norms as replicates of norms in financial reporting, supporting institutional theory.

PENGARUH CORPORATE SOCIAL RESPONSIBILITY, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP CORPORATE SUSTAINABILITY REPORTING

JURNAL AKUNTANSI BERKELANJUTAN INDONESIA ◽

10.32493/jabi.v3i2.y2020.p117-128 ◽

2020 ◽

Vol 3 (2) ◽

pp. 117

Author(s):

Nutriastuti Nutriastuti ◽

Dea Annisa

Keyword(s):

Social Responsibility ◽

Audit Quality ◽

Significant Positive Effect ◽

Test Analysis ◽

Corporate Social Responsibility Disclosure ◽

Corporate Social ◽

Positive Effect

This study aimed to get empirical evidence about the influence of Corporate Social Responsibility Disclosure and Quality Audit to Corporate Sustainability Reporting. Corporate Social Responsibility Disclosure was proxied by CSRDI (Corporate social responsibility disclosure index) based on indicators GRI 2016. Audit quality was proxied by big-four accounting firm or non big-four and measured by a dummy variable. The level of Corporate Sustainability Reporting disclosure measured through Sustainability Report Disclosure Index (SRDI) is expressed by comparing the number of disclosures by the company with a number of standar disclosure of the Global Reporting Initiative (GRI) 2016 index. The type of research is an associative quantitative research with the determination of samples testing purposive sampling method, of obtaining samples based on certain criteria. The data used is secondary data collected through companies listed on The Indonesia Stock Exchange. Hypothesis testing is done by technique, classic assumption test analysis and multiple linear regression test analysis used in this study to answer the main problem of research. The data collecied, then processed and analyzed using the program SPSS 25.0 for windows. The result of this study indicate that Corporate Social Responsibility has a significant positive effect on Corporate Sustainability Reporting. Audit Quality has no significant positive effect on Corporate Sustainability Reporting. SIZE has no significant positive effect on Corporate Sustainability Reporting. Simultaneous hypothesis testing shows that Corporate Social Responsibility, Audit Quality and SIZE together have a significant positive effect on Corporate Sustainability Reporting.

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

MedienJournal ◽

10.24989/medienjournal.v42i1.1626 ◽

2018 ◽

Vol 42 (1) ◽

pp. 33-50

Author(s):

Maria Gruber

Keyword(s):

Social Responsibility ◽

Rhetorical Analysis ◽

General Motors ◽

Csr 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.