CORPORATE SOCIAL RESPONSIBILITY (CSR) REPORTING CHALLENGE: AN OVERVIEW

Authors

  • Maher Jeriji Accounting Department IHEC- University of Carthage- Tunisia

Keywords:

corporate social responsibility (CSR) reporting, CSR communication strategy, quantitative vs. narrative CSR information, positive vs. negative CSR information

Abstract

Corporate social responsibility (CSR) reporting should reduce information asymmetry and provide an accurate picture of overall company performance. However, managers do not hesitate to adopt less transparent communication strategies, especially when the legitimacy of their companies is threatened. This raises the question of the usefulness of CSR reporting from the perspective of the various stakeholders. This is especially challenging as managers can choose between reporting quantitative and narrative CSR information, as well as information that may have a positive impact on society and other harmful (negative) information.

Downloads

Download data is not yet available.

References

Aerts, W. and Cormier, D. (2009), Media legitimacy and corporate environmental communication,Accounting, Organizations and Society,Vol. 34, p. 1-27.

Albertini, E. (2013), Does Environmental Management Improve Financial Performance? A Meta-Analytical Review, Organization and Environment, Vol. 26, p. 431-457.

Aouadi, A. and Marsat, S. (2018),Do ESG Controversies Matter for Firm Value? Evidence from International Data, Journal of Business Ethics, Vol. 15,p.1027-1047.

Bebbington, J. Larrinaga, C. and Moneva, J.M. (2008), Corporate social reporting and reputation risk management, Accounting, Auditing and Accountability Journal, Vol. 21, p.337-361.

Benabou, R. and Tirole, J. (2010), Individual and corporate social responsibility, Economica, Vol. 77, p. 1-19.

Berthelot, S. Coulmont, M. and Serret, V. (2012), Do Investors Value Sustainability Reports? A Canadian Study, Corporate Social Responsibility and Environmental Management, Vol. 19 p. 355-363.

Boiral, O., Heras-Saizarbitoria, I. and Brotherton, M.C. (2019), Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective, Journal of Business Ethics, Vol.155, p.703-721.

Carroll, A. (1991), The pyramid of corporate social responsibility: Toward the moral management of organizational stakeholders, Business Horizons, Vol. 34, p. 39— 48.

Chan, C. and Milne, M.J. (1999), Investor reactions to corporate environmental saints and sinners: an experimental analysis, Accounting and Business Research, Vol.29, p. 265-279.

Chappie, L. Clarkson, P.M and Gold, D.L. (2013), The cost of carbon: Capital market effects of the proposed emission trading scheme (ETS), Abacus, Vol.49, p. 1-33.

Chauvey, J.N. Giordano-Spring, S. and Cho, C.H. (2015), The Normativity and Legitimacy of CSR Disclosure: Evidence from France, Journal of Business Ethics, Vol. 130, p. 789-803.

Chelli, M., Durocher, S. and Richard, J. (2014), France’s new economic regulations: insights from institutional legitimacy theory, Accounting, Auditing and Accountability Journal, Vol.27, p. 283-316.

Cheng, B. loannou, I. and Serafeim, G. (2014), Corporate social responsibility and access to finance, Strategic Management Journal, Vol. 35, p. 1-23.

Cho, C. Guidry, R. Hageman, A. and Patten, D. (2012), Do actions speak louder than words? An empirical investigation of corporate environmental reputation, Accounting, Organizations and Society, Vol. 37, p. 14— 25.

Cho, C. Roberts, R. and Patten, D. (2010), The language of US corporate environmental disclosure, Accounting, Organizations and Society, Vol. 35, p. 431— 443.

Cho, C.H. Michelon, G. Patten, D.M. and Roberts, R.W. (2015), ” CSR disclosure: the more things change...?", Accounting, Auditing and Accountability Journal, Vol. 28, p. 14-35.

Downloads

Published

2022-09-30

How to Cite

Jeriji, M. . (2022). CORPORATE SOCIAL RESPONSIBILITY (CSR) REPORTING CHALLENGE: AN OVERVIEW. The Journal of Contemporary Issues in Business and Government, 28(3), 421–434. Retrieved from https://cibgp.com/au/index.php/1323-6903/article/view/2385

Issue

Vol. 28 No. 3 (2022): The journal of contemporary issues in business and government

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

You are free to:

  1. Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
  2. Adapt — remix, transform, and build upon the material for any purpose, even commercially.
  3. The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  1. Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  2. No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Notices:

You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .

No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.