The DOI matches its Crossref record; 66 of the 66 references it cites were found in a registry or an index.
Corporate social responsibility reporting: A comprehensive picture?
Open accessAbstract
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.
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Cites
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Shelley, M., & Krippendorff, K. (1984) · Journal of the American Statistical Association · doi:10.2307/2288384 · Cited by 24,312
The Content Analysis Guidebook
Neuendorf, K. A. (2017) · doi:10.4135/9781071802878 · Cited by 9,286 · cited 3×
“As advised by Krippendorff (2004) and Neuendorf (2002), these annual reports were random subsamples of the total sample.”
MethodOrganizational Legitimacy: Social Values and Organizational Behavior
Dowling, J., & Pfeffer, J. (1975) · The Pacific Sociological Review · doi:10.2307/1388226 · Cited by 3,876
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Some determinants of social and environmental disclosures in New Zealand companies
Hackston, D., & Milne, M. J. (1996) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513579610109987 · Cited by 2,165
Al-Tuwaijri, S. A., Christensen, T. E., & Hughes, K. E. (2004) · Accounting, Organizations and Society · doi:10.1016/s0361-3682(03)00032-1 · Cited by 2,080
Managing Public Impressions: Environmental Disclosures in Annual Reports
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A Study of the Environmental Disclosure Practices of Australian Corporations
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Cited by
Ali, W., Frynas, J. G., & Mahmood, Z. (2017) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.1410 · Cited by 930
Developing a Conceptual Framework for Comparing Social Value Creation
Kroeger, A., & Weber, C. (2014) · Academy of Management Review · doi:10.5465/amr.2012.0344 · Cited by 371
Metadata
- Authors
- Bouten, L., Everaert, P., Van Liedekerke, L., De Moor, L., & Christiaens, J.
- Venue
- Accounting Forum
- Publisher
- Informa UK Limited
- Published
- 2011-09
- Volume
- 35
- Issue
- 3
- Pages
- 187-204
- ISSN
- 0155-9982 (ISSN-L)
- 1467-6303
- OpenAlex
- W2080939763
- Cited by
- 351
- References
- 66
- FWCI
- 49.84
- Type
- journal article
- Language
- en
- Open access
- green
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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