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Erscheinungsjahr: 
2022
Quellenangabe: 
[Journal:] International Journal of Corporate Social Responsibility (JCSR) [ISSN:] 2366-0074 [Volume:] 7 [Issue:] 1 [Article No.:] 5 [Year:] 2022 [Pages:] 1-17
Verlag: 
Springer, Heidelberg
Zusammenfassung: 
This empirical study examines the degree to which strategic principles are reflected in the corporate social responsibility (CSR) reporting practices among Canada's largest corporations. In a two-phased approach, three time periods of corporate disclosure from 2016 to 2020 were studied. Using an organizational flowchart derived from the literature, CSR disclosures were organized according to six degrees of strategic integration. Analysis reveals a bimodal distribution of firms, with one mode representing firms with a fully integrated reporting framework, and another mode representing firms with the partial integration of strategic management principles. Inconsistent patterns of progress in reporting practices were discovered, with some firms demonstrating improved reporting practices while others stagnated or declined. Overall, a generalized improvement in strategic integration during our multi-year examination was observed. While this work has implications for corporate social responsibility theory, recommendations for CSR practitioners are also discussed.
Schlagwörter: 
Canada
Corporate disclosures
Corporate social responsibility reporting
Strategic CSR
Strategic integration
Sustainability reports
Voluntary reporting
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