Corporate social responsibility: Exploring trends in social and environmental disclosure

Cable, Sarah and Saadeh, Ahmed (2018) Corporate social responsibility: Exploring trends in social and environmental disclosure. Applied Management Conference, Hamilton, New Zealand, 23-25 October, 2018.

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Abstract or Summary

With the increasing pressure placed on organisations by their stakeholders to accept responsibility for social and environmental impacts, corporate social reporting (CSR) is becoming increasingly important. In aiming to explore trends in CSR, and motivations behind the issuing of CSR reports by New Zealand companies, content analysis was first used to review annual reports and stand-alone corporate social responsibility reports produced by the top ten organisations listed on the New Zealand Stock Exchange (NZX). The content analysis aimed to identify any patterns and trends in the volume of disclosure during the 2013 to 2017 period. Additionally, environmental managers or staff concerned with CSR within organisations listed on the NZX were interviewed with the purpose of finding out what motivates them to report on social and environmental matters and how they decide the topics to report on. The study identified that there had been an increase in the level of reporting during the 2013 – 2017 period. The findings of this study highlight that CSR is motivated by key stakeholders, namely employees, institutional investors and shareholders. Risk management and protection of the business brand and image are also key motivations for CSR. Finally, organisations use a variety of methods to produce reports, including the use of standards, guidelines and risk assessments to set some clear goals and targets to report on. The researcher recommends that the study be carried out in the future with a wider scope to monitor the state of CSR reporting in New Zealand.

Item Type:Paper presented at a conference, workshop or other event, and published in the proceedings
Keywords that describe the item:social, business, environmental, corporate social responsibility, CSR
Subjects:H Social Sciences > HF Commerce
Divisions:Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
ID Code:6448
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Deposited On:13 Dec 2018 04:27
Last Modified:13 Dec 2018 04:27

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