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CSR reporting in the United States and Russia

Author

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  • Veronika Bashtovaya

Abstract

Purpose - – The purpose of this study is to contribute to the scarce body of academic research on corporate social responsibility (CSR) in BRIC countries and Russia in particular, by performing a comparative analysis of CSR, reporting of ten major players in the energy sector in the USA and Russia. Design/methodology/approach - – This study applies a content analysis research design in order to obtain an in-depth understanding of the key themes communicated in the reports. Drawing on an institutional approach to CSR, this study attempts to explain revealed differences in CSR reporting in Russian and American companies. Findings - – The results suggest that Russian companies compared to American ones report more extensively on the areas of social performance and CSR issues related to employees and consumers. Nevertheless, American reports contain topics of global concern in the scope of environmental performance that are omitted by Russian companies. Practical implications - – The paper deepens the understanding of CSR reporting specificity related to an institutional context and suggests that CSR fills different needs in different types of societies. Originality/value - – The study contributes to the academic research on CSR in BRIC countries and provides some insights into how the revealed differences between Russian and American reports in the energy industry can be explained using an institutional approach.

Suggested Citation

  • Veronika Bashtovaya, 2014. "CSR reporting in the United States and Russia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 10(1), pages 68-84, February.
    • Handle: RePEc:eme:srjpps:v:10:y:2014:i:1:p:68-84
    DOI: 10.1108/SRJ-11-2012-0150
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    Citations

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    Cited by:

    1. Imperiale, Francesca & Pizzi, Simone & Lippolis, Stella, 2023. "Sustainability reporting and ESG performance in the utilities sector," Utilities Policy, Elsevier, vol. 80(C).
    2. Shahbaz, Muhammad & Karaman, Abdullah S. & Kilic, Merve & Uyar, Ali, 2020. "Board attributes, CSR engagement, and corporate performance: What is the nexus in the energy sector?," Energy Policy, Elsevier, vol. 143(C).
    3. Aparna Bhatia & Megha Mahendru, 2020. "Is Institutional Environment the Only Force Behind Corporate Social Responsibility Disclosure? An Insight into Indian Companies," Indian Journal of Corporate Governance, , vol. 13(1), pages 34-62, June.
    4. George Halkos & Stylianos Nomikos & Kyriaki Tsilika, 2022. "Evidence for Novel Structures Relating CSR Reporting and Economic Welfare: Environmental Sustainability—A Continent-Level Analysis," Computational Economics, Springer;Society for Computational Economics, vol. 59(2), pages 415-444, February.
    5. Halkos, George & Nomikos, Stylianos, 2021. "Business concerns regarding environmental responsibility," MPRA Paper 105330, University Library of Munich, Germany.
    6. Yusheng Kong & Alex Antwi‐Adjei & Jonas Bawuah, 2020. "A systematic review of the business case for corporate social responsibility and firm performance," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 444-454, March.
    7. Garanina, Tatiana & Aray, Yulia, 2021. "Enhancing CSR disclosure through foreign ownership, foreign board members, and cross-listing: Does it work in Russian context?," Emerging Markets Review, Elsevier, vol. 46(C).
    8. Anna Chwiłkowska-Kubala & Szymon Cyfert & Kamila Malewska & Katarzyna Mierzejewska & Witold Szumowski, 2021. "The Relationships among Social, Environmental, Economic CSR Practices and Digitalization in Polish Energy Companies," Energies, MDPI, vol. 14(22), pages 1-20, November.
    9. Shakil, Mohammad Hassan, 2021. "Environmental, social and governance performance and financial risk: Moderating role of ESG controversies and board gender diversity," Resources Policy, Elsevier, vol. 72(C).
    10. Ajay Kumar & Jyotirani Gupta & Niladri Das, 2022. "Revisiting the influence of corporate sustainability practices on corporate financial performance: An evidence from the global energy sector," Business Strategy and the Environment, Wiley Blackwell, vol. 31(7), pages 3231-3253, November.

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