IDEAS home Printed from https://ideas.repec.org/a/ids/ijisde/v7y2013i1p1-26.html
   My bibliography  Save this article

Corporate social responsibility reporting - a transnational analysis of online corporate social responsibility reports by market-listed companies: contents and their evolution

Author

Listed:
  • Michael Freundlieb
  • Frank Teuteberg

Abstract

This paper describes the analysis of online Corporate Social Responsibility (CSR) reports published by 97 market-listed companies from the USA, Germany and the rest of Europe. It points out regional differences as well as changes over time by performing both, a qualitative and a quantitative content analysis. The qualitative analysis focuses on four main aspects: (a) Why? Why do companies report on CSR? (b) What? What information and key performance indicators are included in the companies' reports? (c) How? How are the reports technically implemented and who is responsible for the content? (d) Whereby? By what guidelines, rankings and certifications do companies create their CSR reporting? The quantitative analysis identifies shifts of the CSR reports' focus over time and investigates whether CSR reports are being (mis)used as marketing instruments.

Suggested Citation

  • Michael Freundlieb & Frank Teuteberg, 2013. "Corporate social responsibility reporting - a transnational analysis of online corporate social responsibility reports by market-listed companies: contents and their evolution," International Journal of Innovation and Sustainable Development, Inderscience Enterprises Ltd, vol. 7(1), pages 1-26.
  • Handle: RePEc:ids:ijisde:v:7:y:2013:i:1:p:1-26
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=52117
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Patrycja Hąbek & Radosław Wolniak, 2016. "Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(1), pages 399-420, January.
    2. Maria Elena Latino & Marta Menegoli & Maria Chiara De Lorenzi, 2024. "A pattern‐based tool to support companies in sustainability‐oriented business strategies: grounded theory research in agribusiness," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3348-3367, July.
    3. Viju Raghupathi & Jie Ren & Wullianallur Raghupathi, 2020. "Identifying Corporate Sustainability Issues by Analyzing Shareholder Resolutions: A Machine-Learning Text Analytics Approach," Sustainability, MDPI, vol. 12(11), pages 1-24, June.
    4. Nadine Székely & Jan vom Brocke, 2017. "What can we learn from corporate sustainability reporting? Deriving propositions for research and practice from over 9,500 corporate sustainability reports published between 1999 and 2015 using topic ," PLOS ONE, Public Library of Science, vol. 12(4), pages 1-27, April.
    5. Marcelo Gutierrez-Bustamante & Leonardo Espinosa-Leal, 2022. "Natural Language Processing Methods for Scoring Sustainability Reports—A Study of Nordic Listed Companies," Sustainability, MDPI, vol. 14(15), pages 1-26, July.
    6. Minghui Yang & Petra Maresova & Ahsan Akbar & Paulo Bento & Weixi Liu, 2021. "Convergence or Disparity? A Cross-Country Analysis of Corporate Social Responsibility Reporting for Banking Industry in Nordic Countries and China," SAGE Open, , vol. 11(3), pages 21582440211, July.
    7. Giorgio Mion & Cristian R. Loza Adaui, 2019. "Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies," Sustainability, MDPI, vol. 11(17), pages 1-28, August.
    8. Ernesto D’Avanzo & Mariangela Franch & Elio Borgonovi, 2021. "Ethics and Sustainable Management. An Empirical Modelling of Carroll’s Pyramid for the Italian Landscape," Sustainability, MDPI, vol. 13(21), pages 1-19, November.
    9. Elhassan Kotb Abdelrahman Radwan & Antonella Russo, 2024. "Web‐based corporate social responsibility disclosure practices: A systematic literature review and research directions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 5049-5106, September.
    10. Jose Manuel Diaz‐Sarachaga, 2021. "Shortcomings in reporting contributions towards the sustainable development goals," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 28(4), pages 1299-1312, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijisde:v:7:y:2013:i:1:p:1-26. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=33 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.