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Author: | Fortanier, F. Kolk, A. Pinkse, J. |
Title: | Harmonization in CSR reporting: MNEs and global CSR standards |
Journal: | Management International Review
2011 : VOL. 51:5 p. 665-696 |
Index terms: | corporate responsibility social responsibility international business standards business ethics reporting harmonization |
Language: | eng |
Abstract: | This article examines the corporate social responsibility (CSR) reporting of multinational companies. Data on CSR reporting was gathered from a sample of companies consisting of the top 250 firms listed in the Fortune Global list. Findings indicate that global guidelines and standards are connected with a harmonization of the CSR activities of companies from multiple countries. |
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