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Drivers of corporate social responsibility reporting; Case studies from three reporting companies

Author

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  • Daniel Tschopp PhD

    (Associate Professor of Accounting,Saint Leo University,US,33701 State Road 52,Saint Leo, FL 33574)

Abstract

The number of Corporate Social Responsibility (CSR) reports has increased significantly over the past thirty years. There are various reasons for the increase in reporting. Some companies use their reports to improve their brand or to satisfy stakeholder needs. Others are required to issue reports for legislative reasons.A literature review is performed to examine the significant research that has focused on the drivers of CSR reporting, followed by a more detailed analysis of three reporting organizations. Interviews were conducted with key personnel and a review of their CSR initiatives was also performed.Past research cited several reasons companies issued reports, but it does not tell the whole story. These three individual case studies demonstrate the importance of the primary determinant behind an organization’s decision to issue a CSR report. This finding can provide valuable information for further studies that deal with the promotion, diffusion, and harmonization of CSR reporting.

Suggested Citation

  • Daniel Tschopp PhD, 2012. "Drivers of corporate social responsibility reporting; Case studies from three reporting companies," International Journal of Business and Social Research, LAR Center Press, vol. 2(2), pages 1-11, April.
    • Handle: RePEc:lrc:larijb:v:2:y:2012:i:2:p:1-11
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    File URL: http://thejournalofbusiness.org/index.php/site/article/view/186/185
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    Cited by:

    1. Nikolett Deutsch & Éva Pintér, 2018. "The Link between Corporate Social Responsibility and Financial Performance in the Hungarian Banking Sector in the Years Following the Global Crisis," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 17(2), pages 124-145.

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