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CSR Reporting Seen from an Ethical Perspective: An Empirical Investigation

In: Corporate Social Responsibility and Governance

Author

Listed:
  • Claus Strue Frederiksen

    (University of Copenhagen)

  • Morten Ebbe Juul Nielsen

    (University of Copenhagen)

Abstract

The objective of this chapter is to determine whether the current practice within CSR reporting provides relevant information that enables stakeholders to evaluate the CSR commitment of companies. In order to address this issue, we have conducted an empirical investigation examining the CSR reports of some of the world’s largest companies. Based on the data, we argue that CSR reporting does not enable stakeholders to evaluate the CSR commitment of companies. The main problem is that companies do not present or defend sufficiently clear baselines, i.e. stakeholders are mostly kept in the dark when it comes to the level of a company’s social and environmental obligations. In addition, the variety of different values, e.g., marginal groups in the workforce, and reducing CO2 emissions, makes CSR reports very hard to evaluate. The lack of a common CSR currency means that we need guidelines on how to compare the different values.

Suggested Citation

  • Claus Strue Frederiksen & Morten Ebbe Juul Nielsen, 2015. "CSR Reporting Seen from an Ethical Perspective: An Empirical Investigation," CSR, Sustainability, Ethics & Governance, in: Samuel O. Idowu & Claus Strue Frederiksen & Asli Yüksel Mermod & Morten Ebe Juul Nielsen (ed.), Corporate Social Responsibility and Governance, edition 127, chapter 0, pages 211-225, Springer.
    • Handle: RePEc:spr:csrchp:978-3-319-10909-1_10
    DOI: 10.1007/978-3-319-10909-1_10
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