Different Talks with Different Folks: A Comparative Survey of Stakeholder Dialog in Germany, Italy, and the U.S.

Habisch, André; Patelli, Lorenzo; Pedrini, Matteo; Schwartz, Christoph

doi:10.1007/s10551-010-0686-8

Cited by 86 publications

(87 citation statements)

References 60 publications

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“…Thus we excluded such reports not only for consistency across the sample, but more importantly, because our focus was specifically on website material and not external links or documents. While other studies have examined sustainability reports (e.g., Arevalo, 2010;Castelló, & Lozano, 2011;Habisch, Patelli, Pedrini, & Schwartz, 2011), to our knowledge, none have examined environmental material on corporate websites.…”

Section: Dependent Variablesmentioning

confidence: 99%

The Harm of Symbolic Actions and Green-Washing: Corporate Actions and Communications on Environmental Performance and Their Financial Implications

2011

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Section: Dependent Variablesmentioning

confidence: 99%

The Harm of Symbolic Actions and Green-Washing: Corporate Actions and Communications on Environmental Performance and Their Financial Implications

2011

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“…Some studies also suggest that there are country-specific differences in the extent of CSR reports (Maignan and Ralston 2002; Chen and Bouvain 2009; Muhammad et al 2013; Noronha et al 2013). There are strong indications that CSR reporting varies across different cultures (Habisch et al 2010; Fifka 2011; Fifka and Drabble 2012, Fifka 2012). Companies do not operate in isolation; they adapt, refine and develop their strategies and competitive advantages in an interplay with their institutional environments (GjØlberg 2009; O’Brien et al 2011).…”

Section: Literature Reviewmentioning

confidence: 99%

Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states

2015

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The organization may communicate its engagement in sustainability and may presents results achieved in this field by creating and publishing corporate social responsibility (CSR) reports. Today, we can observe a growing number of companies issuing such reports as a part of their annual reports or as stand-alone CSR reports. Despite the increase in the number of such reports their quality is different. CSR reports do not always provide complete data that readers desire, which in turn intensifies the problem with the evaluation and comparison of the organization’s results achieved in this scope. Differences also occur between reporting models used in different EU countries caused by, inter alia, differently applied EU legislation on the disclosure of non-financial information in different Member States. This paper is one of the first attempts to perform a quantitative and qualitative analysis of corporate sustainability reporting practices in several European Union countries. The purpose of this article is to present the current state of CSR reporting practices in selected EU Member States and identify the differences in the quality and level of this kind of practices, taking into account the mandatory and voluntary model of disclosure. The study included separate CSR reports as well as annual reports with CSR sections and integrated reports published in 2012 in six selected EU Member States. The authors have used a specific evaluation tool in the examination of the individual reports. The assessment questionnaire consists of seventeen criteria grouped into two categories (relevance and credibility of information). In order to assess the quality of examined reports, the authors aggregated the indicators related with the reporting practices. The findings show that the quality level of the studied reports is generally low. Referring to its components, the relevance of the information provided in the assessed reports is at the higher level than its credibility. The study also indicates that the legal obligation of CSR data disclosure has a positive effect on the quality of CSR reports.

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“…Efforts in the field have recently intensified, also in regard of the analysis of the relationship between institutional theory and CSR (Brammer et al , ; Matten and Moon, ; Campbell, ; Ringov and Zollo, ). Moreover, they have underlined the need for more comparative studies (Maignan and Hillebrand, ; Matten and Moon, ; Habisch et al , ; Papasolomou‐Doukakis et al , ; Fülöp et al , ; Tencati et al , ; Abreu et al , ).…”

Section: Literature Reviewmentioning

confidence: 99%

Implementation of responsible Procurement Management: An Institutional Perspective

et al. 2014

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The role of the institutional context in the pattern of the implementation of responsible procurement management (RPM) has been object of very limited previous research, although it has been found that it affects the approach to both CSR and supply chain management. The article presents the results of an in‐depth comparative study drawing on 47 interviews with managers of 13 companies in Italy and Germany, which have been previously related to different national institutional settings. The analysis demonstrates that the perception of factors influencing RPM implementation differs between Italian and German companies, and suggests that the institutional context affects not only the overall CSR behavior of the company, but also its institutionalization into a specific function. Results show that the institutional context mainly determines the boundaries within which practitioners are able to operate, whereas the ability to effectively bring about changes in their activity mainly depends upon organizational environment. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment

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Different Talks with Different Folks: A Comparative Survey of Stakeholder Dialog in Germany, Italy, and the U.S.

Abstract: stakeholder dialog, sustainability reporting, corporate social responsibility, international study,

Cited by 86 publications

References 60 publications

The Harm of Symbolic Actions and Green-Washing: Corporate Actions and Communications on Environmental Performance and Their Financial Implications

The Harm of Symbolic Actions and Green-Washing: Corporate Actions and Communications on Environmental Performance and Their Financial Implications

Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states

Implementation of responsible Procurement Management: An Institutional Perspective

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