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CSR: Transparency and the role of intermediate organisations

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  • Dubbink, G.W.
  • Graafland, J.J.
  • Liederkerke, L.

Abstract

Transparency is a crucial condition to implement a CSR policy based on the reputation mechanism. The central question of this contribution is how a transparency policy ought to be organised in order to enhance the CSR behaviour of companies. Governments endorsing CSR as a new means of governance have different strategies to foster CSR transparency. In this paper we discuss the advantages and disadvantages of two conventional policy strategies: the facilitation policy and the command and control strategy. Using three criteria (efficiency, freedom and virtue) we conclude that both strategies are defective. Most attention is paid to the facilitation strategy since governments nowadays mainly use this. In evaluating this strategy we analyse the Dutch case. As an alternative we introduce a third government policy: the development of a self-regulating sub-system. By construing an analogy with the historical development of corporate financial disclosure, we point out that the vital step in the creation of a self-regulating subsys- tem is the creation of strong informational intermediate organisations.

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Bibliographic Info

Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 17892.

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Date of creation: 2008
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Publication status: Published in Journal of Business Ethics 82.2(2008): pp. 391-406
Handle: RePEc:pra:mprapa:17892

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Related research

Keywords: self-regulation; self-governance; system approach; social reporting; command and control; strategic and moral assessment of transparency; transparency policy; CSR; infomediaries;

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Citations

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Cited by:
  1. André Sobczak & Ligia Coelho Martins, 2010. "The impact and interplay of national and global CSR discourses: insights from France and Brazil," Post-Print hal-00771164, HAL.
  2. Magnus Frostenson & Sven Helin & Johan Sandström, 2011. "Organising Corporate Responsibility Communication Through Filtration: A Study of Web Communication Patterns in Swedish Retail," Journal of Business Ethics, Springer, vol. 100(1), pages 31-43, April.
  3. Belen Fernandez-Feijoo & Silvia Romero & Silvia Ruiz, 2014. "Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework," Journal of Business Ethics, Springer, vol. 122(1), pages 53-63, June.
  4. Björn Fasterling, 2012. "Development of Norms Through Compliance Disclosure," Journal of Business Ethics, Springer, vol. 106(1), pages 73-87, March.
  5. Van den Bossche, Filip & Rogge, Nicky & Devooght, Kurt & Van Puyenbroeck, Tom, 2010. "Robust Corporate Social Responsibility investment screening," Ecological Economics, Elsevier, vol. 69(5), pages 1159-1169, March.
  6. Michael Robinson & Anne Kleffner & Stephanie Bertels, 2011. "Signaling Sustainability Leadership: Empirical Evidence of the Value of DJSI Membership," Journal of Business Ethics, Springer, vol. 101(3), pages 493-505, July.
  7. Van den Bossche, Filip & Rogge, Nicky & Devooght, Kurt & Van Puyenbroeck , Tom, 2009. "Robust CSR Investment Screening," Working Papers 2009/05, Hogeschool-Universiteit Brussel, Faculteit Economie en Management.

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