Article2008

Reporting on community investment

Stephen Tsang · Richard J. Welford · Michelle Brown

75 citations0/0 files storedCorporate Social Responsibility and Environmental Management

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Corporate Social Responsibility Reporting Nonprofit Sector and Volunteering Corporate Social Responsibility and Sustainability

Abstract

Abstract This paper provides a better understanding of current practices of the reporting about community investment, performance and impact in terms of approach, type of information, reporting by sectors and geographical locations as well as how this relates to the Global Reporting Initiative guidelines. A total of 72 sustainability reports were selected for this analysis, 58 of which followed the most recent GRI Reporting Framework. Our findings suggest that companies find it very difficult to articulate their community engagement objectives. There is a great deal of emphasis on philanthropy and employee volunteering, the impact of which is rarely evaluated. Whilst companies report on inputs and performance, very few are able to report in a meaningful way on the outputs and impacts of their community investment. Copyright © 2008 John Wiley & Sons, Ltd and ERP Environment.

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References

2002The competitive advantage of corporate philanthropy.2013The competitive advantage of corporate philanthropy 2003The Competitive Advantage of Corporate Philanthropy 2006Sustainability, accountability and corporate governance: exploring multinationals' reporting practices 2006Sustainability and stakeholder management: the need for new corporate performance evaluation and reporting systems 2006Critical perspectives on CSR and development: what we know, what we don't know, and what we need to know 2007Defining corporate social responsibility 2006The Future of Corporate Sustainability Reporting: A Rapidly Growing Assurance Opportunity

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