Corporate social responsibility reporting - a transnational analysis of online corporate social responsibility reports by market-listed companies: contents and their evolution

Michael Freundlieb and Frank Teuteberg

International Journal of Innovation and Sustainable Development, 2013, vol. 7, issue 1, 1-26

Abstract: This paper describes the analysis of online Corporate Social Responsibility (CSR) reports published by 97 market-listed companies from the USA, Germany and the rest of Europe. It points out regional differences as well as changes over time by performing both, a qualitative and a quantitative content analysis. The qualitative analysis focuses on four main aspects: (a) Why? Why do companies report on CSR? (b) What? What information and key performance indicators are included in the companies' reports? (c) How? How are the reports technically implemented and who is responsible for the content? (d) Whereby? By what guidelines, rankings and certifications do companies create their CSR reporting? The quantitative analysis identifies shifts of the CSR reports' focus over time and investigates whether CSR reports are being (mis)used as marketing instruments.

Keywords: content analysis; corporate social responsibility; market-listed companies; CSR reporting; sustainability; qualitative analysis; quantitative analysis; global reporting initiative; corporate citizenship; environmental reporting; sustainable development; innovation; transnational analysis; online CSR reports; key performance indicators; KPI; marketing instruments. (search for similar items in EconPapers)
Date: 2013
References: Add references at CitEc
Citations: View citations in EconPapers (10)

Downloads: (external link)
http://www.inderscience.com/link.php?id=52117 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijisde:v:7:y:2013:i:1:p:1-26

Access Statistics for this article

More articles in International Journal of Innovation and Sustainable Development from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().