Table 3 Interpretation of Political... | Emerald Publishing

Table 3

Interpretation of Political moral disclosures

Instrumental or political approach to CSR	Item	Legitimacy type from Suchman (1995)
Political	Donations to healthcare	Moral - Addressing gaps in public services (healthcare)
Political	Donations to the needy	Moral - Addressing gaps in public services (healthcare)
Political	Donations to education	Moral - Addressing gaps in public services (healthcare)
Political	Establishing foundations for community development	Moral - Addressing gaps in public services (healthcare)
Political	Arts/culture	Moral - Contributing to Arts/culture
Political	Social rules	Moral - Meet society expectations
Political	Diversity declaration	Moral - Promote human rights
Political	Diversity targets	Moral - Promote human rights
Political	Human rights	Moral - Promote human rights
Political	Discussion of environmental issues (water/air)	Moral- Protect the environment and adopt sustainability
Political	Environmental risk management in lending policy	Moral- Protect the environment and adopt sustainability
Political	Environmental rules concerning new business	Moral- Protect the environment and adopt sustainability
Political	Environmental advice service	Moral- Protect the environment and adopt sustainability
Political	Environmental policy	Moral- Protect the environment and adopt sustainability
Political	Climate change products	Moral- Protect the environment and adopt sustainability
Political	Any certification or audit	Moral- Protect the environment and adopt sustainability
Political	Sustainability report	Moral- Protect the environment and adopt sustainability
Political	Environmental listing/bench marking	Moral- Protect the environment and adopt sustainability
Political	Sustainable finance	Moral- Protect the environment and adopt sustainability

Instrumental or political approach to CSR	Item	Legitimacy type from Suchman (1995)
Political	Donations to healthcare	Moral - Addressing gaps in public services (healthcare)
Political	Donations to the needy	Moral - Addressing gaps in public services (healthcare)
Political	Donations to education	Moral - Addressing gaps in public services (healthcare)
Political	Establishing foundations for community development	Moral - Addressing gaps in public services (healthcare)
Political	Arts/culture	Moral - Contributing to Arts/culture
Political	Social rules	Moral - Meet society expectations
Political	Diversity declaration	Moral - Promote human rights
Political	Diversity targets	Moral - Promote human rights
Political	Human rights	Moral - Promote human rights
Political	Discussion of environmental issues (water/air)	Moral- Protect the environment and adopt sustainability
Political	Environmental risk management in lending policy	Moral- Protect the environment and adopt sustainability
Political	Environmental rules concerning new business	Moral- Protect the environment and adopt sustainability
Political	Environmental advice service	Moral- Protect the environment and adopt sustainability
Political	Environmental policy	Moral- Protect the environment and adopt sustainability
Political	Climate change products	Moral- Protect the environment and adopt sustainability
Political	Any certification or audit	Moral- Protect the environment and adopt sustainability
Political	Sustainability report	Moral- Protect the environment and adopt sustainability
Political	Environmental listing/bench marking	Moral- Protect the environment and adopt sustainability
Political	Sustainable finance	Moral- Protect the environment and adopt sustainability

Source(s): The authors