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| Author: | Tsang, S. Welford, R. Brown, M. |
| Title: | Reporting on community investment |
| Journal: | Corporate Social Responsibility and Environmental management
2009 : MAY/JUN, VOL. 16:3, p. 123-136 |
| Index terms: | social accounting investments sustainable development reporting financial performance stakeholders |
| Freeterms: | community investment |
| Language: | eng |
| Abstract: | This paper provides a better understanding of current practices of the reporting about community investment, performance and impact etc. Based on more than 70 selected sustainability reports, 58 of which following the most recent Global Reporting Initiative (GRI) Reporting Framework, the findings suggest companies finding it very difficult to communicate their objectives of community engagement. There is a great deal of emphasis on employee volunteering and philanthropy, the impact of which is not often evaluated. While companies report on inputs and performance, very few can report on the outputs and impacts of their community investment in a meaningful way. |
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