Corporate Sustainability Reporting: A Study in Disingenuity?

Aras, GÃ1⁄4ler; Crowther, David

doi:10.1007/s10551-008-9806-0

Cited by 358 publications

(110 citation statements)

References 17 publications

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“…Communication is conceptualised as a corporate conduit (Axley 1984) and results in a paradigmatic 'talk' versus 'action' distinction. It is a paradigm that deconstructionist CSR research (e.g., Aras & Crowther 2009;Fougère & Solitander 2009;Slack 2012) actually shares with the functionalist business discourse on CSR (e.g., Basil & Erlandson 2008;Preuss 2015;Waddock & Googins 2011;Wagner, Lutz & Weitz 2009;Yoon, Gürhan-Canli & Schwarz 2006). However, such a theoretical positioning expects the impossible of empirical research, requiring the identification of practices beyond communication (Boje, Gardner & Smith 2006).…”

Section: Theoretical Implicationsmentioning

confidence: 99%

Sustainable Oil and Profitable Wind

Hoffmann

Kristensen

2017

Nordicom Review

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Companies are confronted with differing public perceptions, which influence the way in which they present their social and environmental responsibilities. Our qualitative study compares the online responsibility communication of two companies from the energy sector: Shell, representing the controversial but profitable oil industry; and Vestas, representing the sustainable wind industry, the financial competitiveness of which is sometimes called into question. The website analysis reveals that both companies engage in inverted positioning. They invert perceived weaknesses into strengths: Shell highlights its social and environmental responsibilities, whereas Vestas, instead of capitalising on its potential as a CSR brand, highlights its economic responsibility. Theoretically, we integrate inverted positioning into a constitutive process model of responsibility communication. Inverted positioning might lead either to a reputational downward spiral, making a company less credible in the longer term, or the public communication of contested responsibilities functions as a self-imposed ambition that can, over time, induce substantial corporate learning processes.

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Section: Theoretical Implicationsmentioning

confidence: 99%

Sustainable Oil and Profitable Wind

Hoffmann

Kristensen

2017

Nordicom Review

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“…The Triple Bottom Line (TBL) concept was developed as a means of ensuring the exploitation of the opportunities of today in a way that will not take away the opportunities of tomorrow through ensuring that there is a contribution of social, economic and environmental values by businesses to the society (Claydon, 2011;Aras & Crowther, 2009;Elkington, 2004). It is used as a tool for instilling CSR value into the society and has been widely adopted for the sustenance of business and society in the practical business sphere.…”

Section: Perceived Value Dimensionsmentioning

confidence: 99%

“…Theoretically, CSR is viewed as a means of ensuring the sustainable development of business in society (Aras & Crowther, 2009). However, the case of business and society in the Nigerian petroleum industry challenge this theory.…”

Section: Introductionmentioning

confidence: 99%

Exploring the Impact of Strategic Proactivity on Perceived Corporate Social Responsibility in Nigeria’s Petroleum Industry: A Structural Equation Modeling Approach

Ibe¹,

Min²,

Ling

et al. 2015

ASS

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In the past few years, there has been a gradual re-orientation taking place in the relationship between business and society in the Nigerian petroleum industry. The re-emergence of democracy has led to an increased awareness about the role of oil companies in their host-communities. Oil companies are aware of this, and have devoted increased effort towards contributing to their host-communities. Despite the fact that, of recent, these oil companies are contributing more than ever, there is an increase in the conflict between these companies and the stakeholders in their host-communities. This is threatening their sustainability. This problem highlights a gap in theory and practice of CSR. In recent times, there have been calls for shift of scholarly focus towards a performance based CSR theory and practice. This paper empirically tested this performance based perspective by exploring the interactive process that leads to CSR outcomes. This was done through a quantitative research study. 623 members of Eket and Ibeno youth councils took part in a survey from which 591 valid samples were generated. A structural equation modelling (SEM) statistical technique was employed. The results showed a positive relationship between strategic proactivity and perceived CSR, with perceived economic value dimension demonstrating partial mediating impact on the relationship.

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“…For the sake of measuring and evaluating corporate social responsibility activities, accountability principles serve as standards and frameworks for corporate sustainable development. Especially, the development of accountability has come to be applied in sustainability reporting (Aras & Crowther, 2009). Presently, Intensified corporate social responsibility has gradually become a contemporary mechanism in the modern business era (Gholami, 2011).…”

Section: Introductionmentioning

confidence: 99%

Corporate Social Responsibility Demonstrated in Different Approaches to Corporate Extended Performance Reporting

Che¹,

Li²

2015

ASS

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Corporate social responsibility is becoming a very popular tool for companies in outlining their own strategies (Stancu, Grigore, & Rosca, 2011). Different approaches have been developed to perform corporate social responsibility due to increased market competition. The purpose of this essay is to analyze the importance of carrying out corporate responsibility by demonstrating three different approaches: value creation, risk management, and corporate philanthropy. This will include a particular focus on the advantages and disadvantages of these approaches to extended performance reporting, followed by recommendations and suggestions with an emphasis on the importance of corporate social responsibility. Finally, with detailed analysis, it will be demonstrated that there is not a perfect approach which can meet all the requirements from companies. The approaches to Corporate Extended Performance Reporting for realizing corporate social responsibility still lack sophistication and maturity.

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Corporate Sustainability Reporting: A Study in Disingenuity?

Abstract: corporate social responsibility (CSR), corporate sustainability, cost of capital, environmental information, risk reduction, sustainability, sustainable development,

Cited by 358 publications

References 17 publications

Sustainable Oil and Profitable Wind

Sustainable Oil and Profitable Wind

Exploring the Impact of Strategic Proactivity on Perceived Corporate Social Responsibility in Nigeria’s Petroleum Industry: A Structural Equation Modeling Approach

Corporate Social Responsibility Demonstrated in Different Approaches to Corporate Extended Performance Reporting

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