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Environmental policy and CSR: How climate change is interpreted in CSR reports of Greek companies

Author

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  • Metaxas, Theodore
  • Tsavdaridou, Maria

Abstract

The environmental policy and Corporate Social Responsibility are two notions of high importance for enterprises and nations. Numerous pages have been written about the environmental policy of companies in their CSR reports. Whether it concerns to raise environmental awareness among their employees or local communities or to give in detail their environmental footprint at the end of the story it is about giving proofs of their environmental policy. Climate change is among the topics of CSR reports and is under examination in this paper. A case study analysis will be applied in order to present how climate change is interpreted in the CSR reports of Greek companies from the petroleum refining industry.

Suggested Citation

  • Metaxas, Theodore & Tsavdaridou, Maria, 2014. "Environmental policy and CSR: How climate change is interpreted in CSR reports of Greek companies," MPRA Paper 55027, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:55027
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    File URL: https://mpra.ub.uni-muenchen.de/55027/1/MPRA_paper_55027.pdf
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    CSR; CSR reports; climate chande; environmental policy; content analysis;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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