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Building a European Portrait of Corporate Social Responsibility Reporting

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  • Perrini, Francesco

Abstract

This article offers an original overview of non-financial disclosure on Corporate Social Responsibility (CSR) by concentrating on information released through corporate social, environmental and sustainability reports. It compares and contrasts corporate social disclosure practices among ninety European companies with respect to the amount and kind of information released (CSR themes and topics), by stakeholder-based categories. The paper draws on the assumption that corporate social disclosure can be considered as the most direct expression of the companies' attitudes and behaviours regarding social responsibility. The principal finding of this study is: firms' disclosure is currently restricted to specific CSR themes. The resulting corporate socially responsible portrait is linked to seven major themes that are: operational efficiency, maximum safety, environmental protection, quality & innovation, open dialogue, skill development, and responsible citizenship.

Suggested Citation

  • Perrini, Francesco, 2005. "Building a European Portrait of Corporate Social Responsibility Reporting," European Management Journal, Elsevier, vol. 23(6), pages 611-627, December.
    • Handle: RePEc:eee:eurman:v:23:y:2005:i:6:p:611-627
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    Citations

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    Cited by:

    1. Martin, Ursula M. & Thapa, Urusha & Aguinis, Herman, 2024. "Punishing the good? How to minimize an unfair CSR-washing label," Business Horizons, Elsevier, vol. 67(2), pages 199-207.
    2. Mariappanadar, Sugumar & Maurer, Iris & Kramar, Robin & Muller-Camen, Michael, 2022. "Is it a sententious claim? An examination of the quality of occupational health, safety and well-being disclosures in global reporting initiative reports across industries and countries," International Business Review, Elsevier, vol. 31(2).
    3. Kinga Ráthonyi-Ódor & Éva Bácsné Bába & Anetta Müller & Zoltán Bács & Gergely Ráthonyi, 2020. "How Successful Are the Teams of the European Football Elite off the Field?—CSR Activities of the Premier League and the Primera División," IJERPH, MDPI, vol. 17(20), pages 1-31, October.
    4. repec:hal:journl:hal-00918528 is not listed on IDEAS
    5. Domenico Morrone & Angeloantonio Russo & Donato Calace, 2015. "Family Firms’ CSR Actions: the Case of Barilla," International Conference on Marketing and Business Development Journal, The Bucharest University of Economic Studies, vol. 1(1), pages 366-376, July.
    6. Beck, A. Cornelia & Campbell, David & Shrives, Philip J., 2010. "Content analysis in environmental reporting research: Enrichment and rehearsal of the method in a British–German context," The British Accounting Review, Elsevier, vol. 42(3), pages 207-222.
    7. Bocquet, Rachel & Le Bas, Christian & Mothe, Caroline & Poussing, Nicolas, 2013. "Are firms with different CSR profiles equally innovative? Empirical analysis with survey data," European Management Journal, Elsevier, vol. 31(6), pages 642-654.
    8. Ma, Liangbo, 2023. "Corporate social responsibility reporting in family firms: Evidence from China," Journal of Behavioral and Experimental Finance, Elsevier, vol. 37(C).
    9. Codruţa Dura & Imola Drigă, 2017. "The Impact of Multinational Companies from Romania on Increasing the Level of Corporate Social Responsibility Awareness," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 11(1), March.
    10. Cegarra-Navarro, Juan-Gabriel & Reverte, Carmelo & Gómez-Melero, Eduardo & Wensley, Anthony K.P., 2016. "Linking social and economic responsibilities with financial performance: The role of innovation," European Management Journal, Elsevier, vol. 34(5), pages 530-539.
    11. Tsalis, Thomas A. & Nikolaou, Ioannis E. & Konstantakopoulou, Fotini & Zhang, Ying & Evangelinos, Konstantinos I., 2020. "Evaluating the corporate environmental profile by analyzing corporate social responsibility reports," Economic Analysis and Policy, Elsevier, vol. 66(C), pages 63-75.
    12. Alexandra Ioana Pascu, 2016. "Play to Save the World – Triggering Social Change Through Games," International Conference on Marketing and Business Development Journal, The Bucharest University of Economic Studies, vol. 2(1), pages 72-81, July.
    13. Mikkilä, Mirja & Toppinen, Anne, 2008. "Corporate responsibility reporting by large pulp and paper companies," Forest Policy and Economics, Elsevier, vol. 10(7-8), pages 500-506, October.
    14. La Rosa, Fabio & Liberatore, Giovanni & Mazzi, Francesco & Terzani, Simone, 2018. "The impact of corporate social performance on the cost of debt and access to debt financing for listed European non-financial firms," European Management Journal, Elsevier, vol. 36(4), pages 519-529.
    15. Miloud, Tarek, 2024. "Corporate governance and CSR disclosure: Evidence from French listed companies," Global Finance Journal, Elsevier, vol. 59(C).
    16. Ciliberti, Francesco & Pontrandolfo, Pierpaolo & Scozzi, Barbara, 2008. "Logistics social responsibility: Standard adoption and practices in Italian companies," International Journal of Production Economics, Elsevier, vol. 113(1), pages 88-106, May.
    17. Campa, Domenico & Zijlmans, Evy Wilhelmina Anna, 2019. "Corporate social responsibility recognition and support for the arts: Evidence from European financial institutions," European Management Journal, Elsevier, vol. 37(6), pages 818-827.
    18. Dan Popescu & Alina Drucy, 2012. "Management And Organizational Behavior In The European Union Business Environment," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 6(1), pages 45-54, November.

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