search query: @indexterm SUSTAINABLE DEVELOPMENT / total: 501
reference: 245 / 501
| Author: | Perrini, F. |
| Title: | Building a European portrait of corporate social responsibility reporting |
| Journal: | European Management Journal
2005 : DEC, VOL. 23:6, p. 611-627 |
| Index terms: | corporate responsibility social responsibility sustainable development environment reporting companies Europe |
| Language: | eng |
| Abstract: | In this article, an overview of non-financial disclosure on Corporate Social Responsibility (CSR) is presented. The focus is on information (here as: info.) released by corporate environmental, social and sustainability reports. Corporate social disclosure (as: CSD) practices are compared and contrasted among 90 European companies with respect to the amount and kind of info. released (CSR themes and topics) by stakeholder-based categories, with the assumption that CSD can be considered as the most direct expression of the companies' attitudes and behaviours regarding CSR. It is found that firms' disclosure is currently restricted to specific CSR themes. The resulting CSR responsible portrait is linked to 7 major themes: environmental protection, maximum safety, open dialogue, operational efficiency, quality and innovation, skill development, and responsible citizenship. |
SCIMA