This article examines current priorities of non-financial reporting among large, publicly traded European corporations, to assess how companies disclose on corporate social responsibility (CSR). We analyzed 90 multinational companies’ social, environmental, and sustainability reports, identified key issues they report on concerning relations with stakeholders, and examined differences among reporting tools. Our content analysis revealed two key findings: (1) Companies differ in the way they deal with non-financial reports along a continuum between a monitoring approach and a managerial approach. (2) Companies tend to focus on specific CSR-relevant themes and subjects that share in common the aim of reflecting and reinforcing the priorities of multiple stakeholders. What matter most in non-financial reporting practices, then, refers to six main stakeholder-based considerations: safety for workers and of products, product quality and innovation, environmental protection, dialogue with communities and stakeholders in general, attention to skill development, and responsible citizenship. These represent the most covered CSR issues thorough current reporting practices.
The Practitioner's Perspective on Non-Financial Reporting
PERRINI, FRANCESCO
2006
Abstract
This article examines current priorities of non-financial reporting among large, publicly traded European corporations, to assess how companies disclose on corporate social responsibility (CSR). We analyzed 90 multinational companies’ social, environmental, and sustainability reports, identified key issues they report on concerning relations with stakeholders, and examined differences among reporting tools. Our content analysis revealed two key findings: (1) Companies differ in the way they deal with non-financial reports along a continuum between a monitoring approach and a managerial approach. (2) Companies tend to focus on specific CSR-relevant themes and subjects that share in common the aim of reflecting and reinforcing the priorities of multiple stakeholders. What matter most in non-financial reporting practices, then, refers to six main stakeholder-based considerations: safety for workers and of products, product quality and innovation, environmental protection, dialogue with communities and stakeholders in general, attention to skill development, and responsible citizenship. These represent the most covered CSR issues thorough current reporting practices.
I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
