Artikel

Research on Corporate Social Responsibility Reporting

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.

Language: Englisch

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

Classification: Wirtschaft
Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

Subject: corporate social responsibility
social and environmental reporting
companies’ characteristics
statistical correlations

Event: Geistige Schöpfung

(who): Lungu, Camelia I.
Caraiani, Chiraţa
Dascălu, Cornelia

Event: Veröffentlichung

(who): The Bucharest University of Economic Studies

(where): Bucharest

(when): 2011

Handle: http://hdl.handle.net/10419/168711

Last update: 10.03.2025, 11:44 AM CET

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Artikel

Associated

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

Time of origin

2011

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Research on Corporate Social Responsibility Reporting

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Other Objects (12)

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