Artikel

Research on Corporate Social Responsibility Reporting

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The paper aims to revisit the relationship between reporting companies’ characteristics and the importance assigned to social and environmental disclosure, using statistical correlations. We conducted a content analysis on the extent of sustainability reports of the largest 50 companies classified by Global Fortune in 2009, in order to address the research hypotheses. Results show that size characteristics measured by assets and revenues cannot be correlated to the extent of Corporate Social Responsibility reports published by companies, but there is a significant negative correlation between change in revenues and return on equity and social and environmental disclosure for the sampled companies.

Sprache
Englisch

Erschienen in
Journal: Amfiteatru Economic Journal ; ISSN: 2247-9104 ; Volume: 13 ; Year: 2011 ; Issue: 29 ; Pages: 117-131 ; Bucharest: The Bucharest University of Economic Studies

Klassifikation
Wirtschaft
Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
Thema
corporate social responsibility
social and environmental reporting
companies’ characteristics
statistical correlations

Ereignis
Geistige Schöpfung
(wer)
Lungu, Camelia I.
Caraiani, Chiraţa
Dascălu, Cornelia
Ereignis
Veröffentlichung
(wer)
The Bucharest University of Economic Studies
(wo)
Bucharest
(wann)
2011

Handle
Letzte Aktualisierung
10.03.2025, 11:44 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
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Objekttyp

  • Artikel

Beteiligte

  • Lungu, Camelia I.
  • Caraiani, Chiraţa
  • Dascălu, Cornelia
  • The Bucharest University of Economic Studies

Entstanden

  • 2011

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