IDEAS home Printed from https://ideas.repec.org/a/mir/mirbus/v2y2012i2p1-11.html
   My bibliography  Save this article

Drivers of corporate social responsibility reporting; Case studies from three reporting companies

Author

Listed:
  • Daniel Tschopp PhD

    (Associate Professor of Accounting,Saint Leo University,US,33701 State Road 52,Saint Leo, FL 33574)

Abstract

The number of Corporate Social Responsibility (CSR) reports has increased significantly over the past thirty years. There are various reasons for the increase in reporting. Some companies use their reports to improve their brand or to satisfy stakeholder needs. Others are required to issue reports for legislative reasons.A literature review is performed to examine the significant research that has focused on the drivers of CSR reporting, followed by a more detailed analysis of three reporting organizations. Interviews were conducted with key personnel and a review of their CSR initiatives was also performed.Past research cited several reasons companies issued reports, but it does not tell the whole story. These three individual case studies demonstrate the importance of the primary determinant behind an organization’s decision to issue a CSR report. This finding can provide valuable information for further studies that deal with the promotion, diffusion, and harmonization of CSR reporting.

Suggested Citation

  • Daniel Tschopp PhD, 2012. "Drivers of corporate social responsibility reporting; Case studies from three reporting companies," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 2(2), pages 1-11, April.
    • Handle: RePEc:mir:mirbus:v:2:y:2012:i:2:p:1-11
    as

    Download full text from publisher

    File URL: http://thejournalofbusiness.org/index.php/site/article/view/186/185
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nikolett Deutsch & Éva Pintér, 2018. "The Link between Corporate Social Responsibility and Financial Performance in the Hungarian Banking Sector in the Years Following the Global Crisis," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 17(2), pages 124-145.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mir:mirbus:v:2:y:2012:i:2:p:1-11. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: M Kabir (email available below). General contact details of provider: https://edirc.repec.org/data/csmirus.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.