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Reporting Corporate Social Responsibility: The Content Analysis Of Ceo Statements In Romanian Annual Reports

Author

Listed:
  • Olesia Lupu

    (Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration, Iasi, Romania)

  • Elena Cojocaru

    (Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration, Iasi, Romania)

Abstract

While corporate communication has been widely acknowledged as being important for the well-functioning and image-building of companies, current understanding of sustainability reporting prac-tices has been limited. The paper defines the role of sustainability report writing in corporate communication and discusses the process of standardization of CSR practices on the global market by looking at the GRI initiative. Furthermore, within a small-scale qualitative study, four CEO statements of multinational corporations operating in Romania are analysed with the purpose of investigating CSR communication practices.

Suggested Citation

  • Olesia Lupu & Elena Cojocaru, 2010. "Reporting Corporate Social Responsibility: The Content Analysis Of Ceo Statements In Romanian Annual Reports," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2010, pages 199-207, july.
    • Handle: RePEc:aic:journl:y:2010:v:se:p:199-207
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    Citations

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    Cited by:

    1. Valeria Sodanoa & Martin Hingley, 2018. "Corporate social responsibility reporting: The case of the agri-food sector," Economia agro-alimentare, FrancoAngeli Editore, vol. 20(1), pages 93-120.
    2. Muhammad Asif & Cory Searcy & Paulo dos Santos & David Kensah, 2013. "A Review of Dutch Corporate Sustainable Development Reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(6), pages 321-339, November.
    3. Theodore Metaxas & Maria Tsavdaridou, 2017. "Environmental Policy and CSR in Petroleum Refining Companies in Greece: Content and Global Reporting Initiative (GRI) Analysis," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 19(03), pages 1-29, September.
    4. Metaxas, Theodore & Tsavdaridou, Maria, 2013. "CSR in metallurgy sector in Greece: A content analysis," Resources Policy, Elsevier, vol. 38(3), pages 295-309.
    5. Metaxas, Theodore & Tsavdaridou, Maria, 2012. "Corporate Social Responsibility (CSR) on Metallurgy Sector in Greece," MPRA Paper 42789, University Library of Munich, Germany.

    More about this item

    Keywords

    crossfertilization; disequilibrium; state as actor; structural adjustment; ‘two feet’ economic theory.;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance

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