Communicating about corporate social responsibility: A comparative study of CSR reporting in Australia and Slovenia

Golob, Urša; Bartlett, Jennifer L.

doi:10.1016/j.pubrev.2006.11.001

Cited by 290 publications

(210 citation statements)

References 22 publications

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“…Institutional theorists suggest that sustainability reporting, rather than being purposefully initiated to achieve specific business case outcomes, occurs because managers acquiesce to social pressure that Recent studies show that sustainability reporting is becoming institutionalised in a size-based global field (Kolk, 2011), a few geographically-based regional/national fields, some industry-based fields, and in a strategy-based field (Kolk, 2011;Chen & Bouvain, 2009;Golob & Bartlett, 2007;Kolk, 2005Kolk, , 2010aYoung & Marais, 2012;Herremans, Herschovis, & Bertels, 2008;Bebbington, Higgins, & Frame, 2009). The wider sustainability literature, which is increasingly taking an institutional perspective, suggests that 'corporate greening' may be related to the emergence of an 'issues-based' field, so a similar field may shape sustainability reporting (Hoffman, 1999;Hoffman & Ocasio, 2001).…”

Section: Forthcoming In Journal Of Business Ethicsmentioning

confidence: 99%

“…Similar observations are made regarding MNCs adoption of other environmental initiatives, in which the largest global companies adopt "a global, cosmopolitan 7 orientation that is not tied to any national identity" (Kostova & Zaheer, 1999, p. 73). Other clusters of reporting are apparent in some countries and regions rather than others, suggesting the institutionalisation of reporting is geographically-based (Chen & Bouvain, 2009;Golob & Bartlett, 2007;Kolk, 2005Kolk, , 2010aKolk, Walhain, & van de Wateringen, 2001;Young & Marais, 2012). There may also be institutional pressures within industry-based fields, accounting for why reporting is more common in some industries than others (Herremans et al, 2008).…”

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confidence: 99%

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Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field

2015

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Section: Forthcoming In Journal Of Business Ethicsmentioning

confidence: 99%

mentioning

confidence: 99%

Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field

2015

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“…CSRD is a key tool for communicating with stakeholders regarding a company's social responsibility activities. It forms a central charter for public relations in communicating and creating mutual understanding, managing potential conflicts and achieving legitimacy (Golob & Bartlett, 2007).…”

Section: European Commission Described Csr As "A Concept Where By Commentioning

confidence: 99%

Effect of CSR Spending on Profitability of Indian Banks: A Case Study of Selected Private Banks

Bhargava¹,

Duhan²

2018

IJMS

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“…On the other hand, other studies try to determine the impact that different institutional environments have on CSR reporting practices (Adams, 2002;Golob & Bartlett, 2007;Grecco et al, 2013;Tschopp, 2005;Young & Marais, 2012). One of the characteristics of this kind of research is that it is mainly focused on developed countries, although their institutional environments vary according to two classifications: Variety of Capitalism (VOC) (Hall & Solskic, 2001) and the Governance Index Environment (GEI ) (Li & Filer, 2007).…”

Section: Country Selection and Samplementioning

confidence: 99%

“…According to previous empirical evidence, the majority of these external pressures come from the industry (Sweeney & Coughlan, 2008) and the institutional environment in which they operate (Adams, 2002;Chen & Bouvain, 2009;Golob & Bartlett, 2007;Kolk & Perego, 2010;Michelon, Pilonato, & Ricceri, 2015;Prado, Gallego, & García, 2009), which clearly determines the degree of engagement in CSR disclosure practices.…”

Section: Introductionmentioning

confidence: 99%

Does the Institutional Environment Affect CSR Disclosure? The Role of Governance

Rodríguez

Escobar‐Pérez

2016

Rev. adm. empres.

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DOES THE INSTITUTIONAL ENVIRONMENT AFFECT CSR DISCLOSURE? THE ROLE OF GOVERNANCE Há Influência do ambiente institucional nas práticas de divulgação de RSC? O papel da governança ¿El entorno institucional influye en las prácticas de revelación de información de la RSC? El papel del Gobierno Corporativo ABSTRACTThe aim of this article is to analyze whether the institutional environment has a direct effect on Corporate Social Responsibility (CSR) reporting practices or if this effect is explained by the influence of the institutional environment on Corporate Governance (CG) mechanisms. To conduct our study, we focused on two countries that reflect different types of institutional environment: relation-based (Brazil) and rule-based (Spain). Based on our results, we can affirm that the institutional environment influences CG mechanisms (Board Size and Reference Shareholder) as well as companies' CSR disclosure. Additionally, the CG mechanisms affected by the institutional environment also help to explain differences in CSR reporting practices. As relation-based societies evolve into rules-based environments, the information disclosed about CSR becomes more complex due to a strengthening of CG mechanisms.KEYWORDS | Corporate governance, disclosure, corporate social responsibility, institutional environment, ownership structure. It is theoretically consistent with Institutional Theory to affirm that organizations adapt their structures and policies to institutional norms (Dimaggio & Powell, 1983) in order to survive in the market. RESUMOHowever, research on the effects of the institutional environment can be complex due to the significant difficulty to isolate variables and distinguish those effects from the impact the institutional environment has on other internal-context variables (Adams, 2002).In this perspective, we should consider that this institutionalization process also affects Corporate Governance In our study, we used measures that reflect the complexity of companies' CSR reporting. We used an index intended to reflect CSR reporting practices; we considered also the actions taken to increase the credibility and quality of such disclosures (Amran, Lee, & Devi, 2014;Boiral, 2013); the extent to which the disclosed information followed the Global Reporting Initiatives (GRI) guidelines; whether such adequacy was subject to external checking; and, finally, whether the information had been assured. With regard to CG mechanisms, we focused on the ones indicated by the literature as having an influence on CSR reporting practices: Board Size, Board Independence, Board Activity, CSR Committee, and Reference Shareholder.Considering our results, we can affirm that the institutional environment has a strong influence on the complexity of the CSR reporting practices as well as on two of the CG mechanisms analyzed:Board size and the presence of a Reference Shareholder. Moreover, these two CG characteristics are the ones that significantly affect CSR disclosure. When CG variables are introduced in the analysis, the instit...

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Communicating about corporate social responsibility: A comparative study of CSR reporting in Australia and Slovenia

Cited by 290 publications

References 22 publications

Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field

Is Sustainability Reporting Becoming Institutionalised? The Role of an Issues-Based Field

Effect of CSR Spending on Profitability of Indian Banks: A Case Study of Selected Private Banks

Does the Institutional Environment Affect CSR Disclosure? The Role of Governance

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