Corporate social responsibility reporting: A comprehensive picture?
Lies Bouten,
Patricia Everaert,
Luc Van Liedekerke,
Lieven De Moor and
Johan Christiaens
Accounting forum, 2011, vol. 35, issue 3, 187-204
Abstract:
This study develops a content analysis framework that provides information on the comprehensiveness of corporate social responsibility (CSR) reporting, an important aspect of social and environmental accountability. Comprehensive reporting, as defined here, requires three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicators. The feasibility of the framework to assess the comprehensiveness of CSR reporting is demonstrated using the 2005 annual reports of a sample of publicly traded Belgian companies. The content analysis reveals a low level of comprehensive reporting. This finding complements those of prior studies on the completeness of CSR reporting and, therefore, feeds the debate regarding the extent to which CSR reporting can be considered a mechanism for discharging social and environmental accountability.
Keywords: Accountability; Comprehensive reporting; Content analysis; Corporate social responsibility (CSR); Disclosure; Global Reporting Initiative (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (61)
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Journal Article: Corporate social responsibility reporting: A comprehensive picture? (2011) 
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Persistent link: https://EconPapers.repec.org/RePEc:eee:accfor:v:35:y:2011:i:3:p:187-204
DOI: 10.1016/j.accfor.2011.06.007
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