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

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  • 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
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    Citations

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    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. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. 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.

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