Letters from the top: a comparative control group study of CEO letters to stakeholders

Autor:	Mark Fuller
Jazyk:	angličtina
Rok vydání:	2018
Předmět:	Corporate social responsibility CSR reporting CEO communications Voluntary reporting Mandatory reporting Stakeholder management Social responsibility of business HD60-60.5 Business ethics HF5387-5387.5
Zdroj:	International Journal of Corporate Social Responsibility, Vol 3, Iss 1, Pp 1-14 (2018)
Druh dokumentu:	article
ISSN:	2366-0066 2366-0074
DOI:	10.1186/s40991-018-0034-3
Popis:	Abstract This paper examines corporate social responsibility (CSR) reporting with a focus on communications from management. It examines letters from the board chair, CEO and/or senior CSR lead to gain a deeper understanding of how firms disclose their past performance and whether firms noted for the CSR reporting disclose their information in meaningfully different ways compared to other firms. Using a comparative analysis between treatment and control groups, we explore whether there is a difference in reporting approaches between a sample of highly regarded CSR reporters vis-à-vis firms recognized for their high profitability. Our findings suggest CSR-recognized firms discuss sustainability issues in greater quantity but without much meaningful difference in quality. We postulate a parabolic relationship between report quality and cost to explain this situation, discussing both the theoretical and the practical implications.
Databáze:	Directory of Open Access Journals
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