Disclosure

Paolo D’Anselmi

Chapter 6 in Values and Stakeholders in an Era of Social Responsibility, 2011, pp 64-70 from Palgrave Macmillan

Abstract: Abstract Let us recall the formulation of this value as I proposed it at the end of Chapter 4: Exercising disclosure means to tell and explain to the public the well-known stories relating to the business. Apologies and answers to unasked questions are also welcome. Brevity is a ‘sub-value’ of disclosure: be brief, do not pad your report. I propose that disclosure is also about inserting awareness concerning an organization’s operations and communicating this, internally and externally, which generates value for the organization itself. This way, research and dissemination of internal information (disclosure) become a key element of CSR. Adding awareness to the list of intangible company values would implement what Marco Ghetti has called corporate ‘spiritual capital (Ghetti et al., 2009).’ An example of exercising disclosure is Nike’s providing to the public the list of its suppliers and the results of their survey on working conditions at those suppliers’ facilities (p. 20).

Keywords: Call Center; European Central; Extra Profit; Spiritual Capital; Provincial Highway (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-0-230-31957-8_7

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DOI: 10.1057/9780230319578_7

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