CSR reporting: The mastery of the internal dynamics
Through in-depth semi-structured interviews with senior managers, this study tries to reveal the reasons behind both the presence and the absence of corporate social responsibility (CSR) disclosures in the annual reports of Belgian listed companies. Using a neo-institutional theory lens, the narratives indicate that although companies might feel some institutional pressures to report CSR information, ‘institutional isolating mechanisms’ might hinder companies to include this type of information in their annual reports. A conservative attitude towards reporting in general appears to constitute an institutional isolating mechanism in the context of CSR reporting.
|Date of creation:||May 2011|
|Contact details of provider:|| Postal: Hoveniersberg 4, B-9000 Gent|
Phone: ++ 32 (0) 9 264 34 61
Fax: ++ 32 (0) 9 264 35 92
Web page: http://www.ugent.be/eb
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Ataur Rahman Belal, 2007. "The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh: An engagement-based study," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 472-494, June.
- Evangeline Elijido-Ten, 2010. "Extending the application of stakeholder influence strategies to environmental disclosures: An exploratory study from a developing country," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 23(8), pages 1032-1059, October.
- Patten, Dennis M., 2002. "The relation between environmental performance and environmental disclosure: a research note," Accounting, Organizations and Society, Elsevier, vol. 27(8), pages 763-773, November.
- Cowen, Scott S. & Ferreri, Linda B. & Parker, Lee D., 1987. "The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 111-122, March.
- Jan Bebbington, 2009. "Initiating sustainable development reporting: evidence from New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(4), pages 588-625, May.
- Hans-Ulrich Derlien & B. Guy Peters, 2008. "Introduction," Chapters,in: The State at Work, Volume 2, chapter 1 Edward Elgar Publishing.
- Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
- Teoh, Hai-Yap & Thong, Gregory, 1984. "Another look at corporate social responsibility and reporting: An empirical study in a developing country," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 189-206, June.
- Carol A. Adams, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(3), pages 333-355, June.
- Aerts, Walter & Cormier, Denis & Magnan, Michel, 2008. "Corporate environmental disclosure, financial markets and the media: An international perspective," Ecological Economics, Elsevier, vol. 64(3), pages 643-659, January.
- Sung-ko Li & Léopold Simar & Paul Wilson & Valentin Zelenyuk, 2008. "Introduction for Journal of Productivity Analysis special issue on transitioning economics," Journal of Productivity Analysis, Springer, vol. 29(2), pages 77-77, April.
- Shilbury, David & Popi Sotiriadou, Kalliopi & Christine Green, B., 2008. "Sport Development. Systems, Policies and Pathways: An Introduction to the Special Issue," Sport Management Review, Elsevier, vol. 11(3), pages 217-223, November.
- A. E. Fernández Jilberto, 1991. "Introduction," International Journal of Political Economy, M.E. Sharpe, Inc., vol. 21(1), pages 3-9, March.
- Gray, Rob, 2002. "The social accounting project and Accounting Organizations and Society Privileging engagement, imaginings, new accountings and pragmatism over critique?," Accounting, Organizations and Society, Elsevier, vol. 27(7), pages 687-708, October.
- Páez Sandubete, José María & Caro González, Francisco Javier & Correa Ruiz, Carmen & Carrasco Fenech, Francisco & Larrinaga González, Carlos, 1999. "The role of environmental accounting in international change: an exploration of Spanish companies," DEE - Working Papers. Business Economics. WB 6434, Universidad Carlos III de Madrid. Departamento de Economía de la Empresa.
- Susanne Arvidsson, 2010. "Communication of Corporate Social Responsibility: A Study of the Views of Management Teams in Large Companies," Journal of Business Ethics, Springer, vol. 96(3), pages 339-354, October.
When requesting a correction, please mention this item's handle: RePEc:rug:rugwps:11/721. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Nathalie Verhaeghe)
If references are entirely missing, you can add them using this form.