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Academic literature on the topic 'The Report on CSR'

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Published: 4 June 2021

Last updated: 8 February 2022

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Journal articles on the topic "The Report on CSR"

Lee, Dongheun, Sejoong Lee, and Na-Eun Cho. "Voluntary Disclosure and Market Valuation of Sustainability Reports in Korea: The Case of Chaebols." Sustainability 11, no. 13 (June 28, 2019): 3577. http://dx.doi.org/10.3390/su11133577.

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This paper investigates whether chaebol firms tend to issue corporate social responsibility (CSR) reports more than non-chaebol firms. Based on previous studies documenting chaebols’ tunneling activities at the expense of other shareholders, we anticipate that chaebol firms are more likely to voluntarily disclose their CSR reports even if investors may discount their values because CSR disclosure is an effective means of window dressing. The empirical results support our expectations. We find that chaebol firms are more likely to disclose CSR reports and a chaebol firm’s CSR report disclosure is less evaluated than a non-chaebol firm in the capital market. The result indicates that even if CSR report disclosure may have positive effect on firm value in general, investors may discount the value of chaebol firms’ CSR reports.

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Ding, David K., Christo Ferreira, and Udomsak Wongchoti. "Reading between the lines: not all CSR is good CSR." Pacific Accounting Review 30, no. 3 (August 6, 2018): 318–33. http://dx.doi.org/10.1108/par-07-2017-0048.

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Purpose This paper aims to investigate whether corporate social responsibility (CSR), as evidenced in annual financial reports, is associated with a firm’s financial performance in New Zealand. Design/methodology/approach A word count approach of several key CSR indicators found in the audited financial reports of NZX50 constituent firms is used. Several variables are constructed that measure the presence of CSR within the annual report such as sustainability, responsibility, social, environment, diversity, employee and community, and eight other variables within the annual report that measure the penetration of stakeholder engagement. Control variables and alternative measures of CSR are also included. Descriptive statistics and results of both univariate and multivariate tests are provided. Findings The findings establish a positive connection between CSR and financial performance. It is shown that firms that are unable to focus their attention on key stakeholders, but instead waste managerial capital on vague social policies and activities, are associated with weaker performance. Firms that consider the protected indigenous peoples as key stakeholders are associated with superior performance, especially when the firm is seeking regulatory approval. Social implications Evidence is provided that CSR and Maori stakeholder engagement is implied by financial reports that have a significant association with corporate financial performance. Originality/value The results provide one of the first analyses linking the interplay between CSR, Maori and corporate financial performance using information publicly observable in annual financial reports. Evidence of an association between firms that indicate awareness of their community and higher levels of return on assets (ROA) is provided.

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Clarkson, Peter, Yue Li, Gordon Richardson, and Albert Tsang. "Causes and consequences of voluntary assurance of CSR reports." Accounting, Auditing & Accountability Journal 32, no. 8 (December 2, 2019): 2451–74. http://dx.doi.org/10.1108/aaaj-03-2018-3424.

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Purpose The purpose of this paper is twofold. First, the authors investigate a firm’s decision to provide a CSR report, and if so, whether to have the report assured and to seek higher quality assurance as reflected through the choices of the scope of the assurance and type of assurer, Big 4 accounting firm vs specialist consultant. Second, the authors investigate the impact of voluntary assurance of CSR reports, assurance scope and type of assurer on the likelihood of inclusion in the DJSI and on market valuation. Design/methodology/approach The study’s sample consists of 17,050 firm-year observations from 40 countries with CSR reports available from Corporate Register and ESG metrics available from ASSET4 over the period 2009–2015. The study first empirically examines the associations between CSR commitment and each of CSR report provision, CSR report assurance, assurance scope and type of assurer. It then examines that association between both inclusion in the DJSI and market valuation with each of CSR report assurance, assurance scope and type of assurer, using inclusion in the DJSI as an objective measure of a firm’s reputation for sustainability given its recognition as a leading indicator for corporate sustainability and market valuation as a reflection of the broader set of capital market participants. Findings The authors establish two key findings consistent with the predictions of signaling theory. First, we show that high CSR commitment firms are more likely to: provide standalone CSR reports; obtain assurance; obtain assurance from a Big 4 accounting firm; and, adopt higher assurance scope. Second, the authors find that both CSR report assurance and assurance scope increase the likelihood of inclusion in the DJSI, but that the type of assurance provider does not. Alternatively, the authors find that capital market participants appear to value the provision of a CSR report only when it is assured by a Big 4 accounting firm. Originality/value The results in the existing literature exploring the capital market benefits to CSR Assurance have been mixed. Firms that voluntarily obtain CSR Assurance incur a cost in doing so and must perceive a net benefit from obtaining such assurance. Despite the limited guidance currently provided by existing CSR standards, we establish the existence of benefits to obtaining CSR Assurance in terms of enhanced likelihood of DJSI inclusion and, more generally, enhanced market valuation. The discussions with DJSI analysts indicate that CSR assurance does enhance the perceived reliability of CSR data, thus improving user confidence.

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Sun, Weizhang, Chunguang Zhao, Yaping Wang, and Charles H. Cho. "Corporate social responsibility disclosure and catering to investor sentiment in China." Management Decision 56, no. 9 (September 10, 2018): 1917–35. http://dx.doi.org/10.1108/md-08-2017-0806.

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Purpose The purpose of the paper is to examine the impact of investor sentiment on managers’ decisions to provide CSR disclosures. The core issue focuses on whether, why and how managers adjust their approach to CSR disclosure to cater to the investor sentiment. Design/methodology/approach On the basis of 13,488 observations of A-share listed companies, the authors examine the impacts of investor sentiment on CSR disclosure, which is measured separately by the propensity to issue a standalone CSR report and the quality of CSR reports. Furthermore, the authors examine the moderating role of institutional factors in China. Findings The authors find that during low-sentiment periods, managers are more likely to issue a standalone CSR report and the quality of CSR reports is higher, and vice versa. Additionally, the authors find that the negative correlations between CSR disclosure and investor sentiment are stronger in state-owned enterprises. Research limitations/implications First, the measurement of investor sentiment reflects only a part of characteristics of investor sentiment. Second, the authors pay less attention to the specific items of a CSR report. Originality/value The study contributes to the literature on CSR disclosure and investor sentiment by combining the two fields together. Furthermore, the study deepens the understanding of the institutional context in China and contributes to research on the predictors of CSR disclosure.

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Octavia, Helen, and Hermi Hermi. "PENGARUH TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KINERJA PERUSAHAAN(STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA PADA TAHUN 2010 DAN 2011)." Jurnal Akuntansi Trisakti 1, no. 1 (February 7, 2014): 41. http://dx.doi.org/10.25105/jat.v1i1.4801.

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<span class="fontstyle0">The purpose of this research is to test the effect of CSR on firm financial and market performance. This research used Corporate Social Disclosure Index (CSDI) as a measure of CSR disclosure, based on indicators from Research Based. The samples of this research are 56 public firms manufacture listed in Indonesian Stock Exchange (IDX) year 2010 and 2011. Relatively lower score of CSDI shows that CSR disclosure in firms’ annual report is still low. This may due to there is still no mandatory rules regarding CSR disclosure in Indonesia and the lack of firms’ awareness of the importance of CSR and its disclosure in annual report. Test results show that CSR disclosure have positive and significant effect on Return on Asset as a measure of financial performance, but CSR disclosure do not has significant effect on cumulative abnormal return (CAR) as a measure of market performance.</span>

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Liu, Yue, Pierre Failler, and Liming Chen. "Can Mandatory Disclosure Policies Promote Corporate Environmental Responsibility?—Quasi-Natural Experimental Research on China." International Journal of Environmental Research and Public Health 18, no. 11 (June 3, 2021): 6033. http://dx.doi.org/10.3390/ijerph18116033.

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Corporate environmental responsibility (CER) is an important component of the corporate social responsibility (CSR) report, and an important carrier for enterprises to disclose environmental protection information. Based on the corporate micro data, this paper evaluates the effect of a mandatory CSR disclosure policy on the fulfillment of corporate environmental responsibility by adopting the difference-in-differences model (DID) with the release of a mandatory disclosure policy of China in 2008 as a quasi-natural experiment. The study draws the following conclusions: First, a mandatory CSR disclosure policy can promote the fulfillment of CER. Second, after the implementation of a mandatory CSR disclosure policy, enterprises can improve their CER level through two channels: improving the quality of environmental management disclosure and increasing the number of patents. Third, the heterogeneity of the impacts of mandatory CSR disclosure on CER is reflected in three aspects: different CER levels, different corporate scales and a different property rights structure. In terms of the CER level, there is an inverted U-shaped relationship between the CER level and mandatory CSR disclosure effect. In terms of the corporate scale, mandatory disclosure of CSR plays a greater role in large-scale enterprises. In terms of the structure of property rights, mandatory CSR disclosure has a greater effect on non-state-owned enterprises.

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Brown-Liburd, Helen, and Valentina L. Zamora. "The Role of Corporate Social Responsibility (CSR) Assurance in Investors' Judgments When Managerial Pay is Explicitly Tied to CSR Performance." AUDITING: A Journal of Practice & Theory 34, no. 1 (May 1, 2014): 75–96. http://dx.doi.org/10.2308/ajpt-50813.

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SUMMARY While corporate social responsibility (CSR) reports are intended to faithfully represent CSR performance, voluntarily disclosed CSR information tends to be positive, and demand is rising for both independent assurance and integrated reporting of CSR. However, the supply of CSR assurance is not widespread in the United States, and CSR performance information remains largely separated from supporting and governance information. We thus examine the role of CSR assurance when information on CSR investment level is integrated with information on whether managerial pay is explicitly tied to sustainability. While a firm may report a high level of CSR investment to indicate an authentic commitment to CSR, investors may become skeptical of reported information if managerial pay is explicitly tied to CSR performance. Such pay-for-CSR-performance provides managers with greater incentives to overinvest in CSR and thereby report strong CSR performance. In turn, investors will seek CSR assurance as a disclosure credibility signal. Accordingly, we find that, in the presence of pay-for-CSR-performance and high CSR investment level, investors' stock price assessments are greater only when CSR assurance is also present. Our findings highlight the importance of examining CSR disclosure factor interaction effects, and provide support for the expansion of CSR assurance and integrated reporting. Data Availability: Data available upon request.

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Chiu, An-An, Ling-Na Chen, and Jiun-Chen Hu. "A Study of the Relationship between Corporate Social Responsibility Report and the Stock Market." Sustainability 12, no. 21 (November 5, 2020): 9200. http://dx.doi.org/10.3390/su12219200.

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This study mainly investigates the relationship between corporate social responsibility (CSR) reporting and the reaction in the stock market. Specifically, we utilize the data from Taiwanese stock market from 2012 to 2017 to examine whether the CSR report disclosed by the listed companies on the Taiwan Stock Exchange and the Taipei Exchange will cause abnormal returns on the short-, mid- or long-term horizon. The empirical results demonstrate that companies which disclose their CSR reports generate higher and more positive mid- to long-term abnormal returns than undisclosed companies. In addition to filling the gap of previous studies, this study also examines whether CSR reports mitigate the information asymmetry between management and stakeholders. Companies disclosing their CSR reports will boost the confidence of investors and lead to higher stock return valuations.

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Du, Kai, and Shing-Jen Wu. "Does External Assurance Enhance the Credibility of CSR Reports? Evidence from CSR-Related Misconduct Events in Taiwan." AUDITING: A Journal of Practice & Theory 38, no. 4 (March 1, 2019): 101–30. http://dx.doi.org/10.2308/ajpt-52418.

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SUMMARY This study examines the credibility of corporate social responsibility (CSR) reports and the role of external assurance on CSR reports. Based on a sample of listed firms in Taiwan, we find that the issuance of CSR reports is not associated with a lower incidence, or frequency, of future CSR-related misconduct, unless accompanied by external assurance. In other words, external assurance can enhance the credibility of CSR reports. Moreover, the perceived credibility of CSR reports depends on whether firms genuinely fulfill their CSR commitments. For first-time offenders, prior CSR reports play a significant role in protecting firm value when misconduct does occur; however, for repeat offenders, such an insurance role does not exist, regardless of whether the CSR report is assured or not. Our findings attest to the benefits of CSR assurance and underscore the importance of understanding CSR practice in the context of country-specific institutions. JEL Classifications: M14; M41; M42. Data Availability: Data are available from sources identified in the paper. Manually collected data on CSR-related misconduct events will be provided upon request.

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Misztal, Anna. "Social report as a tool for management csr." Studia i Prace WNEiZ 43 (2016): 75–88. http://dx.doi.org/10.18276/sip.2016.43/1-07.

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Dissertations / Theses on the topic "The Report on CSR"

Tong, Mengni, and Toni Moussa. "How logistics firms deal with and report on CSR expectations." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18371.

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The concept of Corporate Social Responsibility (CSR) is not new; however, it hasstarted to gain more attention during the last fifteen years. During this period, logistics activities were structured to maximize profitability of all firms in the supply chain by including only economic costs while disregarding social and environmental costs. Since logistics firms play a vital role in international trade, and since they are one of the main types of firms that are facing pressure from various shareholders to deal with social and environmental issues, it can be concluded that the performance of logistics enterprises under CSR pressure is worth investigating. Literature review has been performed by the authors to discuss previous research on the environmental and social sustainability development, the concept of corporate social responsibility, CSR reporting and different ways of reporting, the geographical differences in Reporting CSR (Asia, Europe, and North America), CSR guidelines, and finally the term of logistics social responsibility. A sample of 50 logistics companies is selected from three regions: Asia, Europe, andNorth America, which is presenting seven different logistics categories. We access toseparate CSR reports ranging from 2009 to 2011 and other disclosures on the firms’websites in order to analyze their CSR reporting status and practices under CSRpressures. Different reporting guidelines (e.g. GRI, GC, ISO 14001) and report types (e.g. Corporate Social Responsibility Report; Sustainability Report) were investigated from the sample according to logistics categories and geography differences. Moreover, the contents included in the separate CSR reports are analyzed from five factors: i)Environment; ii) Society; iii) Shareholders; iv) Employees; v) Suppliers. Furthermore, for CSR practices implemented by other logistics firms which do not prepare CSR reports, four common dimensions are studied in the thesis: Environment, Employees, Consumers and Communities. In the end, suggestions about the way to improve the current practices of corporate social responsibility reporting are provided. The paper also discusses the value of the results both for the business field and the academic field.

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Sheehan, Jared J. "Risk and CSR Reporting: A Case Study of AEP’s Corporate Accountability Report." Miami University Honors Theses / OhioLINK, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=muhonors1303341741.

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Heed, Emilia, and Hanna Törnbom. "Corporate Social Responsibility : Varför ska banker ta ett ansvar?" Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-19123.

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The purpose of this thesis is to gain a deeper understanding about why Swedish banks choose to work and report CSR and also analyze differences and similarities between two banks. Research question: Why do Swedish companies within the financial sector choose to report and work with Corporate Social Responsibility? The major incentives to work and report CSR are because it benefits bank´s businesses, which is driven by stakeholders. Stakeholder pressure is also an important incentive, especially pressure from customers and employees. The incentives that differed between the two banks were morality of the business leader, society and the priority of stakeholders. The incentives that we could not support were guidelines and competitors-

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Johansson, Malin, and Lorin Ahmed. "H&M:s hållbarhetsredovisning - En innehållsanalys av Vd:ns ord." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10447.

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Syftet med rapporten är att få förståelse för hur ett företags legitimitet kan påverkas av en skandal. Rapporten undersöker hur Hennes & Mauritz försöker reparera och upprätthålla sin legitimitet genom deras hållbarhetsredovisning samt Vd:ns ord. I och med att intressenters engagemang för företag har ökat, samt att intressenter har lättare att få information, väljer företag som H&M att kommunicera till allmänheten med hjälp av sina hållbarhetsredovisningar. Det skapas således en insyn i företaget då hållbarhetsredovisningar visar företagets ställning, utveckling och följder av dess verksamhet gällande frågor så som sociala förhållanden, mänskliga rättigheter och miljö. Rapportens fokus ligger på en skandal som uppdagades i media år 2012 gällande låga levnadslöner i Kambodja. Genom en kvalitativ innehållsanalys har H&M:s hållbarhetsredovisningar, med fokus på Vd:ns ord, för åren 2010 till 2014 studeras och analyserats med hjälp av teoretisk referensram och medial uppmärksamhet. Den teoretiska referensramenen består av legitimitetsteorin, CSR och GRI. Efter att kritiskt analysera H&M:s hållbarhetsredovisningar påvisade resultatet att H&M försöker att använda sina rapporter för att återfå och bibehålla sin legitimitet.
The report aims to gain understanding of how a company's legitimacy may be affected by a scandal. The report examines how Hennes & Mauritz are trying to repair and maintain their legitimacy through their sustainability report and the CEO's words. As the stakeholders' commitment to the business has grown and that the stakeholders have easier access to information will companies, like H&M, choose to communicate to the public by means of their sustainability reports. There is created a transparency in the company as sustainability reports shows the company's financial position, the development and impact of its activities on issues such as social conditions, human rights and the environment. The report focuses on a scandal that was published in the media in 2012, regarding low living wage in Cambodia. Through a qualitative content analysis, H&M's sustainability reports, focusing on the CEO´s words, for the years 2010 to 2014 are studied. And then analysed by using the theoretical framework and the media attention. The theoretical framework consists of legitimacy theory, CSR and GRI. After a critical analysis of H&M's sustainability reports showed the result that H&M are trying to use their reports to regain and maintain their legitimacy.

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Baker, Juhaina, and Therese Kregert. "CSR-kommunikation i praktiken : Skillnaden i rapportering mellan etiskt och oetiskt." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-193988.

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Corporate Social Responsibility (CSR), företegets sociala ansvar saknar en universell definition. Det är upp till varje individ och företag att själva välja definition och ansvarsområde. Allt flera företag väljer att kommunicera sitt sociala ansvar genom CSR- rapporter även kallade hållbarhetsrapporter. Det teoretiska ramverket visar att företag som agerar på en oetisk marknad har en tendens att offentliggöra sitt CSR- arbete i högre grad än etiska företag. Syftet med denna studie är observera om det finns en skillnad i kommunikationen av CSR-arbete mellan etiska företag och företag som agerar på en oetisk bransch. Syftet besvaras genom en textanalys som är uppdelat i två delar, en ordsökning och en djupgående analys på utvalda CSR- rapporter. Empiriska resultaten visar att det inte finns en större skillnad mellan etiska företag och företag som agerar på en oetisk marknad kommunikation av CSR eller i vilken omfattning rapportering sker med undantag för tobaksbranschen.

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Cacková, Silvie. "Tvorba reportu CSR s využitím metodiky GRI: případová studie Siemens ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-206043.

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This Master´s Thesis is focused on reporting of Corporate Social Responsibility (CSR reporting). The purpose of this thesis is to create CSR report for company Siemens Czech Republic for the year 2014. Theoretical part is dedicated to introduce the concept of Corporate Social Responsibility and Stakeholder concept. The next part is focused on relation between CSR concept and CSR reporting, its benefits and trends. The last theoretical part introduces applicable standards regarding CSR reporting, the attention is put on company GRI and its reporting framework. Practical part deals with Siemens Czech Republic, there is described process of reporting with disclosed CSR report for this chosen company. The version G3.0 of GRI standard was used for create this report.

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Norton, Janel Lynn. "Global CSR And Photographic Credibility: Exploring How International Companies Portray Efforts Through Photographs in CSR Reports." Scholar Commons, 2012. http://scholarcommons.usf.edu/etd/4185.

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We are living in the age of the visual. Imagery is an important element in constructing and deriving meaning through symbols, colors, and context. Images may hold persuasive power, be used as evidence, or simply provide a moment of beauty. Organizations rely on photographs to help them convey an image to their stakeholders within annual reports. Telling an organizations' story through photographs has become an intrinsic part of their efforts to convey sustainability. We live in the age of transparency, and organizations that construct an image that is not truthful will face consequences in today's socially connected and conscious world. Corporate social responsibility has become the triple bottom line in many global organizations, but they have yet to embrace the ethics of visually conveying these efforts in a truthful way. This study explored organizations that have been deemed the most open and honest in their CSR reporting to determine if that extends to the use of photographs within these reports. Findings suggest that although truthful photographs do exist within CSR reports, few can be validated due to lack of photo credit or caption information. Publications who do not provide this level of transparency in their visual reporting run the risk of producing skeptical CSR reports.

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Robertson, Bradley Neil. "Why is the assurance of social and environmental disclosures stalling within New Zealand." Thesis, University of Canterbury. Accounting & Information Systems, 2012. http://hdl.handle.net/10092/6938.

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New Zealand has a low prevalence of both social and environmental reporting, and assurance. However, while the number of reporters in New Zealand has continued to rise, the amount of assured reporters has been declining. This thesis seeks to understand why assurance practice is declining, what the causal factors are, and why New Zealand appears to be incongruent with rising levels of international assurance practice. It also aims to discover what might drive increased assurance adoption within New Zealand in the future. Through utilising a pilot study of the current trends in New Zealand social and environmental reporting and assurance over a nine year period, the extent of assurance adoption decline is documented. New Zealand's assurance providers, and the country's non-assured, formerly assured, and currently assured organisations are interviewed regarding their position on assurance adoption. Benefits and barriers to assurance, stakeholder use and need for assurance, material differences between New Zealand and international practice, whether assurance is poised to increase in the future, and what will potentially drive assurance in the future are investigated. This thesis discovers several barriers to assurance adoption including: cost, lack of perceived internal and external value, lack of pressure from stakeholders, difficulties surrounding the assurance engagement, under-developed reporting, and assurance having a diminishing value over time. The benefits identified were not as strong as the barriers in most cases. Internal benefits were generally perceived to be greater than the external benefits, as organisations noted questionable credibility enhancement. Overall, a lack of drivers for assurance exists. Lack of stakeholder pressure is the key overriding barrier halting assurance adoption. An increase in assurance adoption could eventuate if increased societal awareness and desire for disclosures, pressure from export markets, and a change in presentation and communication of disclosures occurred.

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Suchopárová, Petra. "Příprava společnosti T-Mobile pro získání Národní ceny za CSR." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11818.

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Thesis is focused on the Corporate Social Responsibility. The main objective of this work is to create an Interim Report on CSR T-Mobile and evaluate it using the method KORP. The theoretical part provides the necessary conceptual apparatus regarding CSR, the National Price for CSR and the principle of the methodology KORP. The practical part describes the brief characteristics of T-Mobile. Contains created Interim Report on CSR with the point evaluation. It also states the strengths and opportunities for the organization of T-Mobile. Conclusion summarizes the importance of CSR and the result of the practical part.

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Palmberg, Daniel. "Konstruktionen av CSR : Klädföretags agerande efter institutionella logiker." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10417.

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Konceptet Corporate Social Responsibility (CSR) och varför företag väljer att arbeta med det debatteras av många, inom akademin såväl som utanför. Dock finns det en oenighet i vad som inkluderas i ett företags arbete med CSR. Denna studie hävdar att nuvarande teorier som används är oförmögna att förklara den komplexa omgivning som företag verkar inom och därmed inte lyckas ge ett bra svar på denna studies syfte, om hur CSR är konstruerat. Studien nyttjar teorin om institutionell logik som verktyg för att kunna utforska företags arbete med CSR i en komplex omgivning och diskursteori för att åskådliggöra innebörden av CSR och dess konstruktion. Trots mycket forskning inom institutionella logiker, skiljer sig denna studie genom sin användning av CSR-rapporter, insamlade från företag i den uppmärksammade klädbranschen, som källor till data.Studien konstaterar att ett klädföretags arbete med CSR utgår från flera parallella, ofta motstridiga, institutionella logiker som formas genom en komplex omgivnings många olika påtryckningar. Studiens resultat beskriver dessutom ett CSR som inkluderar en moralisk ställning där företagen utför filantropiska handlingar, bortom behovet för deras egen verksamhet. Härigenom illustreras en diskursiv konstruktion av CSR som är lika komplex som den omgivningen där företagen verkar, med flera parallella logiker som influerar. Genom svarandet av syftet, gör studien två bidrag till teorin om institutionell logik. I identifieringen av institutionella logiker blir en helt ny institutionell ordning bekräftad. Slutligen, i användningen av CSR-rapporter för analys, uppvisar studien även hur organisationers egna texter kan användas för att identifiera institutionella logiker.Två implikationer kan göras, där den första rör den makt som företagets olika intressenter har i att influera vad CSR innebär och på så sätt också driva påverkan, som betydande komponenter av en omgivning som företagen visar stor följsamhet till. Den andra implikationen berör nödvändigheten i företags beaktande av en CSR-diskurs som inkluderar en moralisk dimension, med ett åtagande som går bortom intresset för den egna verksamheten.
The concept of Corporate Social Responsibility (CSR) and why companies choose to engage in such task is debated by many, both within the academy as well as outside it. There is however a disagreement in what is included in a company’s engagement in CSR activities. This study argues that current theories in use, are unable to explain the complex environment in which companies operate and therefore incapable of providing good answers to this study’s purpose, concerning how CSR is constructed. This study draws on the theory of institutional logics as a tool in exploring a company’s engagement in CSR in a complex environment and discourse theory in visualizing the meaning of CSR as well as its construction. Despite a great amount of research in institutional logics, this study departs from previous research in its exclusive use of CSR-reports, gathered from companies in the remarkable apparel industry, as sources of data.This study concludes that an apparel company´s engagement in CSR activities emanates from several, often contradictive, institutional logics that take form through numerous different pressures in the environment. The result of the study calls for a CSR that includes a moral stance where the companies perform philanthropic deeds, beyond the needs of their own business. Hereby, the study displays a discursive construction of CSR that is equally complex as the environments in which the companies operate, with numerous different yet parallel logics influencing. In answering the purpose, the study makes two contributions to the theory of institutional logics. In identifying the institutional logics, an entirely new institutional order is acknowledged. Lastly, in using CSR-reports in the analysis, this study shows how texts of organisation´s own making can be used in identifying institutional logics.Two implications can be made, the first being the power that different stakeholder of the company has in influencing the meaning of CSR and how they themselves are part of the process. Thus being able to drive change, as important components in an environment to which companies show great compliance. The second implication concerns the necessity in company’s consideration to a discourse of CSR that includes a moral dimension, comprising a commitment that goes beyond a vested interest for the business.

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Books on the topic "The Report on CSR"

TREASURY, GREAT BRITAIN. HM Treasury Autumn performance report: Progress report on 1998 comprehensive spending review(CSR) & 2000 spending review(SR2000). London: Stationery Office, 2002.

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Zhongguo qi ye she hui ze ren bao gao bian xie zhi nan (CASS-CSR 1.0). Beijing Shi: Jing ji guan li chu ban she, 2009.

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University of Malawi. Centre for Social Research. CSR research reports, evaluations, and papers since 1980. [Zomba, Malawi]: CSR, 1998.

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Show, AR100 Annual Award. AR100 & CSR: The Black Book twenty-second annual award show. New York: Black Book Photography, 2007.

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Weaver, Rita J. Report on 30 CFR part 50. Denver, Colo: Safety and Health Technology Center, 1986.

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Great Britain. Office of Fair Trading. Car servicing and repairs: A report. London: Office of Fair Trading, 1985.

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Judiciary, United States Congress House Committee on the. Bibianne Cyr: Report (to accompany H.R. 3347). [Washington, D.C.?: U.S. G.P.O., 1988.

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Great Britain. Bristol City Council. City centre local plan: Car parking survey report. [S.l.]: JMP Consultants, 1985.

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Standing Conference on Crime Prevention. Report of the working group on car crime. London: Home Office., 1988.

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Standing Conference on Crime Prevention. Working Group on Car Security. Report of the Working Group on Car Security. [London]: Home Office, 1985.

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Book chapters on the topic "The Report on CSR"

Shin, Kwang-Yong. "E-CSR Report Management." In Corporate Social Responsibility Reporting in China, 171–95. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-54152-0_10.

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Shin, Kwang-Yong. "Overview of CSR Report." In Corporate Social Responsibility Reporting in China, 47–60. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-54152-0_3.

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Pillay, Renginee G. "Hampel Report (UK) and CSR." In Encyclopedia of Corporate Social Responsibility, 1331–37. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_321.

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Pillay, Renginee G. "Higgs Report (UK) and CSR." In Encyclopedia of Corporate Social Responsibility, 1354–64. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-28036-8_322.

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Shin, Kwang-Yong. "Management Framework for CSR Report." In Corporate Social Responsibility Reporting in China, 93–113. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-54152-0_6.

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Taubken, Norbert. "Der Weg zum ersten CR-Report." In CSR und Nachhaltige Innovation, 361–72. Berlin, Heidelberg: Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-49952-8_25.

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Shin, Kwang-Yong. "Release and Marketing of CSR Report." In Corporate Social Responsibility Reporting in China, 197–217. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-54152-0_11.

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Shin, Kwang-Yong. "The Reference Standard of CSR Report." In Corporate Social Responsibility Reporting in China, 115–33. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-54152-0_7.

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Shin, Kwang-Yong. "The Contents and Structure of CSR Report." In Corporate Social Responsibility Reporting in China, 135–51. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-54152-0_8.

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Shin, Kwang-Yong. "The Compilation and Testing of CSR Report." In Corporate Social Responsibility Reporting in China, 153–70. Berlin, Heidelberg: Springer Berlin Heidelberg, 2014. http://dx.doi.org/10.1007/978-3-642-54152-0_9.

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Conference papers on the topic "The Report on CSR"

Bagieńska, Anna. "CORPORATE SOCIAL REPORTING AS A BUSINESS IMPROVEMENT TOOL." In Business and Management 2018. VGTU Technika, 2018. http://dx.doi.org/10.3846/bm.2018.21.

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Corporate Social Responsibility (CSR) provides the contribution of business to the implementation of sustainable development enabling to achieve a balance between business effectiveness, as well as the social interests and environmental protection. The CSR report presents the results of economic and social activities of enterprise. The CSR report creates the possibility of evaluation of the enterprise achievements in the context of financial and non-financial expectations of stakeholders different from financial capital providers. The aim of the paper is to present the role and importance of CSR reporting based on international standards and guidelines as well as to identify the main evaluation criteria. The analysis of the contents of the CSR reports submitted to the Competition CSR Report in the years of 2011–2016 shows what tools and key performance indicators are used. On the basis of the research results, the method of assessment of the CSR activities were proposed.

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Verina, Natalja, Jelena Titko, and Ilona Lejniece. "TAX GOVERNANCE AS A PART OF CORPORATE SOCIAL RESPONSIBILITY." In Business and Management 2018. VGTU Technika, 2018. http://dx.doi.org/10.3846/bm.2018.04.

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Nowadays, responsible business conduct and corporate social responsibility (CSR) prioritized at the governmental level. Even more and more companies now report on CSR. Financial transparency, in particular responsible tax governance considered to be as a part of CRS. Authorities propose to up-date CRS guidelines and involve guidance on responsible tax policies. The goal of the current research was to was get an insight into the understanding of CSR by Latvian business sector representatives with the particulat focus on tax management issues. Representatives of Latvian companies from dif-ferent sectors of economy were surveyed, using the authors’ developed questionnaire. The respond-ents were offered to evaluate a range of statements regarding the understanding of the CSR concept as a combination of diffrenet elements, the awareness of the European Parliament’s Directive on dis-closure of non-financial information, as well as attitude to tax management in the framework of CSR. The results of the given research provide a platform for further investigation in the field of CSR in Latvian business environment.

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Liu, Sheng-Hung, Sih-Yu Chen, and Sheng-Tun Li. "Text-Mining Application on CSR Report Analytics: A Study of Petrochemical Industry." In 2017 6th IIAI International Congress on Advanced Applied Informatics (IIAI-AAI). IEEE, 2017. http://dx.doi.org/10.1109/iiai-aai.2017.164.

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Ilieva, Galina, and Ivelina Ilieva. "DEVELOPMENT OF CSR WITHIN THE HOSPITALITY AND TOURISM ENTERPRISES." In TOURISM AND CONNECTIVITY 2020. University publishing house "Science and Economics", University of Economics - Varna, 2020. http://dx.doi.org/10.36997/tc2020.504.

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The report observes the implementation of the concept of CSR in the hotel industry. The concept of CSR is defined. Research regarding the implementation of CSR in the hotel enterprises is presented. The benefits from the implementation of the concept in the hotel industry are outlined.

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Tibballs, Sue, John Dalton, and David Wild. "Corporate Social Responsibility (CSR) and UK Nirex Limited." In ASME 2003 9th International Conference on Radioactive Waste Management and Environmental Remediation. ASMEDC, 2003. http://dx.doi.org/10.1115/icem2003-4883.

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In recent years, Nirex has been engaged in a fundamental review of its values, objectives and behaviours. The significant shift to emerge from this review has been a commitment to being a responsible organisation. On both ethical and strategic grounds, Nirex believes it will only have a useful role to play in future radioactive waste management debates if it can show that it is a socially responsive and accountable organisation. Important commitments have already been made, and policies introduced, including a Transparency Policy, and an Environmental Policy. Over the same period, there has been a growing discourse and engagement in the UK with Corporate Social Responsibility (CSR). A wealth of organisations and consultants have emerged offering thought leadership and support in this area, some of whom have approached Nirex offering services. The challenge Nirex faces, however, is to understand what relevance and implications the CSR debate has for its work, and its wider commitment to responsibility. Should Nirex have a CSR strategy and produce a CSR report, or does ‘responsibility’ mean something different to Nirex? What would engaging in CSR mean — is there a danger that being responsible would become a stand-alone activity in the organisation, rather than a ‘mainstreamed’ commitment? If Nirex were to produce a CSR report, who would it be aimed at, and how would it fit alongside other corporate communications? In order to help answer these questions, and to develop a clear position and strategy, Nirex asked the Future Foundation to help facilitate input from consultants and other practitioners who have relevant experience. This paper will describe what was undertaken, the results and some thoughts on what this means for the future.

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Zhang, Chen, and Dianyun Wu. "Notice of Retraction: Empirical Research on Effecting Factors of CSR Report of Commercial Banks in China." In 2010 International Conference on E-Business and E-Government (ICEE 2010). IEEE, 2010. http://dx.doi.org/10.1109/icee.2010.1293.

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Sneha, C. V., E. R. Sarangh, V. Vindhya, Rashmitha R. Hegde, and V. Aishwarya Lakshmi. "Comprehensive analysis of CSR data using interactive reports." In 2017 International Conference on Energy, Communication, Data Analytics and Soft Computing (ICECDS). IEEE, 2017. http://dx.doi.org/10.1109/icecds.2017.8389687.

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"CSR DISCLOSURE OF FINANCIAL EUROPEAN COMPANIES WITHIN INTEGRATED REPORTS." In International Management Conference. Editura ASE, 2020. http://dx.doi.org/10.24818/imc/2020/05.02.

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Chaparro Del Portillo, Lizeth, Hany Kelly Araujo Cruz, Júlia Yoneshigue Laranja de Oliveira, Luiza Catharina Brusasco Grandini, Marcus Vinicius de Jesus da Silva, Mario Zazur Perez, Bruno Bordalo Corrêa, et al. "EOSINOPHILIC FASCIITIS: CASE REPORT." In Congresso Brasileiro de Reumatologia 2020. Sociedade Brasileira de Reumatologia, 2021. http://dx.doi.org/10.47660/cbr.2020.17161.

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Tian, Yuan, Chengnian Sun, and David Lo. "Improved Duplicate Bug Report Identification." In 2012 16th European Conference on Software Maintenance and Reengineering (CSMR). IEEE, 2012. http://dx.doi.org/10.1109/csmr.2012.48.

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Reports on the topic "The Report on CSR"

Pang, Xiaoying. CSR for drift. Office of Scientific and Technical Information (OSTI), August 2014. http://dx.doi.org/10.2172/1159042.

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Krinsky, Sam. Consideration of CSR Instability. Office of Scientific and Technical Information (OSTI), March 2004. http://dx.doi.org/10.2172/1525411.

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Abe, H. Cyclotron subharmonics resonant (CSR) heating. Office of Scientific and Technical Information (OSTI), January 1994. http://dx.doi.org/10.2172/10116249.

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Gonzalez, Carlos R., Walter R. Barker, and Alessandra Bianchini. Reformulation of the CBR Procedure. Report 1: Basic Report. Fort Belvoir, VA: Defense Technical Information Center, April 2012. http://dx.doi.org/10.21236/ada559867.

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Ros-Diego, Vicente-José, and Araceli Castelló-Martínez. CSR communication through online social media. Revista Latina de Comunicación Social, 2011. http://dx.doi.org/10.4185/rlcs-067-947-047-067-en.

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Barrio Fraile, E., AM Enrique Jiménez, and J. Benavides Delgado. The CSR management process. Case study. Revista Latina de Comunicación Social, September 2017. http://dx.doi.org/10.4185/rlcs-2017-1208en.

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Stupakov, Gennady V. CSR instability in a Bunch Compressor. Office of Scientific and Technical Information (OSTI), March 2002. http://dx.doi.org/10.2172/799024.

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Praeg, D. B., J. P. M. Syvitski, and C. T. Schafer. CSS Dawson 86-016 Cruise Report. Natural Resources Canada/ESS/Scientific and Technical Publishing Services, 1986. http://dx.doi.org/10.4095/130337.

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Turchi, Craig S., Matthew Boyd, Devon Kesseli, Parthiv Kurup, Mark S. Mehos, Ty W. Neises, Prashant Sharan, Michael J. Wagner, and Timothy Wendelin. CSP Systems Analysis - Final Project Report. Office of Scientific and Technical Information (OSTI), May 2019. http://dx.doi.org/10.2172/1513197.

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Bernstein, Jared, and Denise Danielson. Spontaneous Speech Collection for the CSR Corpus. Fort Belvoir, VA: Defense Technical Information Center, January 1992. http://dx.doi.org/10.21236/ada457876.

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