... to prevent the deviation of CSR from moral and ethical standards. Social implications This study sheds light on the impression management strategies used in CSR reporting, so users may have to read between lines. All stakeholders should be more cautious about the reliability of financial and non...

... explores the narrative deployed by corporations, scrutinising the way in which water sustainability communications are presented, discussed and framed using disclosures published in annual and CSR reports from a sample of 35 companies listed on the FTSE 100 stock exchange. To clarify what is meant...

... to believe the corporate discourse around transparency because it assumes constant monitoring of the transparency claims. However, they found that “corporations have considerable freedom to engage in highly selective CSR reporting” (Coombs and Holladay, 2013 , p. 215). According to Boiral (2013) , this idea...

... reporting system. CSR reporting is currently in the process of emerging and could develop more swiftly by copying extant fraud-fighting tools. This is particularly salient given the increasing amount of liability legal regimes are giving to both sustainability activities and sustainability reporting from...

... from nine different state-owned enterprises, all headquartered in Beijing. Interviews were conducted during 2009, the height of the period of growth in standalone corporate social responsibility (CSR) reporting in China. The authors assess the perceptions of the managers from a neo-institutional...

... investigated in detail in a qualitative manner. Findings – The findings show that disclosure of information related to the “7.23” incident was very low or almost inexistent in the observed companies. For those that claimed that they had followed CSR reporting standards and guidelines, the disclosed...

... ESG Sustainability reporting CSR reporting EU Modernisation Directive Corporate social responsibility (CSR) has become a well-established concept “whereby companies integrate social and environmental concerns in their business operations and in their interaction with stakeholders...

...Charles H. Cho; Giovanna Michelon; Dennis M. Patten; Robin W. Roberts Purpose – The authors aims to examine, first, what factors appear to lead those US companies that do obtain assurance on their CSR reports to do so, and second, whether this assurance appears to be valued by market participants...