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| Author: | Kolk, A. Pinkse, J. |
| Title: | The integration of corporate governance in corporate social responsibility disclosures |
| Journal: | Corporate Social Responsibility and Environmental management
2010 : JAN/FEB, VOL. 17:1, p. 15-26 |
| Index terms: | multinational companies reporting disclosure corporate governance corporate responsibility social responsibility shareholders |
| Language: | eng |
| Abstract: | Corporate social responsibility (CSR), corporate governance (hereafter as: c-g.) and their interlink appear to be especially relevant for multinational enterprises (MNEs), generally facing higher demands to be transparent and to disclose information. This paper examines to what extent c-g. has got integrated in MNEs' disclosure practices on CSR. Based on an analysis of CSR reporting of Fortune Global 250 companies, it is shown that more than half of them have a separate c-g. section in their CSR report and/or explicitly link c-g. and CSR issues. It is also found that MNEs disclosing information on a wider variety of social and environmental issues and framing CSR with a focus on internal issues are more inclined to integrate c-g. into their CSR reporting. |
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