The social responsibility of business has become a major issue in recent years and the reporting of such activity is becoming more prevalent. Companies are attuning to the benefits of being seen as socially responsibly and many industries are jumping on the bandwagon of reporting CSR and using different media to communicate their activities in this arena to their stakeholders. This paper considers the content of one type of such communications, the annual report, and looks at how organisations are taking a focused stakeholder view of CSR rather than a wider view as would be expected from the ambiguity of definitions of the concept. Differences in reporting practices were found by an analysis of the annual and CSR reports of 28 FTSE4Good firms focusing on a variety of industries. Findings show that there is a significant difference between how organisations in different industries report on CSR consistent with a stakeholder view of CSR, and that this reporting follows for the most part the expectations of the CSR communications literature. It is suggested that firms report on CSR in line with what their key stakeholders expect, thus giving evidence for CSR reporting as another tool in the marketing communicators toolbox.

PurposeThe corporate social responsibility (CSR) movement has gathered great momentum over the past number of years and is now regarded as being at its most prevalent. However, there has been a lack of attention to, and discussion of, CSR in Ireland and in relation to small and medium‐sized enterprises (SMEs). The purpose of this paper is to overcome both of these research gaps and provide deep understanding of the nature of CSR in Ireland. Specifically this research aims to uncover the difference between large firms and SMEs operating in Ireland with regard to their understanding of CSR, the type of CSR activities undertaken and the management of CSR. In addition, this research analyses the barriers and opportunities experienced by SMEs when undertaking CSR.Design/methodology/approachThis paper reviews the relevant literature of CSR. Then, through semi‐structured in‐depth interviews with 13 firms, this study analyses CSR from both a large firm and an SME perspective in an Irish context.FindingsThis paper highlights the way in which firms operating in Ireland define CSR. It differentiates between the management and activities of CSR among SMEs and large firms and uncovers barriers and opportunities experienced by SMEs when undertaking CSR.Originality/valueIt is hoped that this paper provides initial insights into the nature of CSR in Ireland.

No abstract

No abstract

No abstract