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RESEARCH ON CORPORATE SOCIAL RESPONSIBILITY REPORTING

Camelia Iuliana Lungu · Chirața Caraiani · Cornelia Dascălu

54 citations0/0 files storedRePEc: Research Papers in Economics

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Social Responsibility and Sustainability

Abstract

The paper aims to revisit the relationship between reporting companies’ characteristics and the importance assigned to social and environmental disclosure, using statistical correlations. We conducted a content analysis on the extent of sustainability reports of the largest 50 companies classified by Global Fortune in 2009, in order to address the research hypotheses. Results show that size characteristics measured by assets and revenues cannot be correlated to the extent of Corporate Social Responsibility reports published by companies, but there is a significant negative correlation between change in revenues and return on equity and social and environmental disclosure for the sampled companies.

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References

1990Basic Content Analysis 1997THE CORPORATE SOCIAL PERFORMANCE-FINANCIAL PERFORMANCE LINK 1995Corporate social and environmental reporting 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory 1996Some determinants of social and environmental disclosures in New Zealand companies 2006The role of environmental disclosures as tools of legitimacy: A research note 1996A Study of the Environmental Disclosure Practices of Australian Corporations 1992Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory

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