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CSR Reporting of Stakeholders’ Health: Proposal for a New Perspective

Author

Listed:
  • Ehsanul Huda Chowdhury

    (Department of Business Studies and Economics, University of Gävle, 801 76 Gävle, Sweden)

  • Brita Backlund Rambaree

    (Department of Social Work and Criminology, University of Gävle, 801 76 Gävle, Sweden)

  • Gloria Macassa

    (Department of Public Health & Sport Sciences, University of Gävle, 801 76 Gävle, Sweden
    Epidemiology Unit, Instituto de Saúde Pública, University of Porto, 4050 600 Porto, Portugal)

Abstract

Purpose: The aim of the paper is to identify and categorize disclosures from the Global Reporting Initiative Sustainability Reporting Standards (GRI Standards) that have direct or indirect influence on health of external or internal stakeholders. Methodology: GRI core and comprehensive disclosures (as part of universal standards and topic-specific standards related to economic, environmental and social topics) that can be used by businesses for CSR reporting were grouped as to have direct or indirect influence on external and internal stakeholders’ health. Findings: The study proposes a systematic way of conceiving GRI standards in terms of direct or indirect influence on the health and well-being of internal and external stakeholders. Originality/Value: This is the first study that provides a classification of core and comprehensive GRI disclosures that have direct or indirect influence on the health of external or internal stakeholders. This classification will allow businesses to easily report those CSR activities that might be of importance to stakeholders’ health promotion.

Suggested Citation

  • Ehsanul Huda Chowdhury & Brita Backlund Rambaree & Gloria Macassa, 2021. "CSR Reporting of Stakeholders’ Health: Proposal for a New Perspective," Sustainability, MDPI, vol. 13(3), pages 1-10, January.
    • Handle: RePEc:gam:jsusta:v:13:y:2021:i:3:p:1133-:d:485018
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    References listed on IDEAS

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    5. Michelon, Giovanna & Pilonato, Silvia & Ricceri, Federica, 2015. "CSR reporting practices and the quality of disclosure: An empirical analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 33(C), pages 59-78.
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    Cited by:

    1. Gloria Macassa & Mamunur Rashid & Brita Backlund Rambaree & Ehsanul Huda Chowdhury, 2022. "Corporate Social Responsibility Reporting for Stakeholders’ Health and Wellbeing in the Food and Beverage Industry: A Case Study of a Multinational Company," Sustainability, MDPI, vol. 14(9), pages 1-10, April.
    2. Claudiu George Bocean & Michael Marian Nicolescu & Marian Cazacu & Simona Dumitriu, 2022. "The Role of Social Responsibility and Ethics in Employees’ Wellbeing," IJERPH, MDPI, vol. 19(14), pages 1-15, July.
    3. Maya Novitasari & Anggita Langgeng Wijaya & Nindya Mariana Agustin & Ardi Gunardi & Leo‐Paul Dana, 2023. "Corporate social responsibility and firm performance: Green supply chain management as a mediating variable," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 267-276, January.
    4. Luis Fonseca & Filipe Carvalho & Gilberto Santos, 2023. "Strategic CSR: Framework for Sustainability through Management Systems Standards—Implementing and Disclosing Sustainable Development Goals and Results," Sustainability, MDPI, vol. 15(15), pages 1-24, August.

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