CSR DISCLOSURE OF FINANCIAL EUROPEAN COMPANIES WITHIN INTEGRATED REPORTS

Bianca Raluca Baditoiu, Alexandru Buglea, Diana Corina Gligor-Cimpoieru and Valentin Partenie Munteanu
Authors registered in the RePEc Author Service: Diana Corina Gligor Cimpoieru

Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, 2020, vol. 14, issue 1, 924-938

Abstract: The numerous, disconnected and static communication strategies of companies changed lately into a more comprehensive approach to corporate reporting in order to present corporate value in dynamics. Among the numerous benefits of this new way of reporting, entitled integrated reporting, we can identify: improving the quality of the information for capital providers and investors or other corporate stakeholders, enhancing accountability and stewardship of capitals, assisting integrated thinking, the decision process and corporate actions, providing better financial stability and sustainability. Our paper comprises a qualitative analysis of 16 integrated reports of banking and insurances European financial companies, from the Integrated Reporting Example Database, while reviewing their integrated reports with respect to their CSR (Corporate Social Responsibility) disclosures. Taking into account previous literature models, this paper analyses the information revealed within integrated reports, simultaneously concerning the traditional and strategic approach of CSR. The methodology we used is constructed on a scoring method, aimed at analysing CSR related information, within integrated reports. This method highlights how CSR is disclosed in integrated reporting as part of a strategic approach to CSR. Furthermore, this aims at enhancing the quality and accuracy of the information provided about CSR programs within integrated reports.

Keywords: Corporate Social Responsibility; CSR disclosure; Integrated Reporting (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:rom:mancon:v:14:y:2020:i:1:p:924-938

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