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Committed vs opportunistic corporate and social responsibility reporting

Tiago Gonçalves, Cristina Gaio and Eva Costa

Journal of Business Research, 2020, vol. 115, issue C, 417-427

Abstract: Our paper analyses the characteristics of firms that disclose information about Corporate Social Responsibility, under the guidelines of Global Reporting Initiative (GRI) or other formats. We focus our research into committed reporting proxied by the use of GRI standards (where firms mention at least one GRI indicator) and compare with firms that also disclose some CSR activities but do so in an opportunistic fashion.

Keywords: Global reporting initiative; Qualitative comparative analysis; Corporate social responsibility; Sustainability (search for similar items in EconPapers)
Date: 2020
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DOI: 10.1016/j.jbusres.2020.01.008

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Handle: RePEc:eee:jbrese:v:115:y:2020:i:c:p:417-427