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Presenting a Core-Periphery model of voluntary CSR disclosure in Australian annual reports

Citation

Andrew, N and Wickham, M and O'Donohue, W and Danzinger, F, Presenting a Core-Periphery model of voluntary CSR disclosure in Australian annual reports, Corporate Ownership & Control Journal, 9, (2) pp. 438-448. ISSN 1727-9232 (2012) [Refereed Article]


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Copyright Statement

Copyright 2012 Virtus interpress

Official URL: http://www.virtusinterpress.org/

Abstract

The relationship between perceived Corporate Social Responsibility (CSR) performance and desirable outcomes is well established in corporate governance literature. Over the past two decades in particular, there has been an increased recognition of this relationship by executive managers and a concomitant increase in the quantity and detail of CSR activities being voluntarily reported by companies has been observed. The increasing level of voluntary CSR reporting has been attributed to two main corporate strategies: to conform to social expectations and to legitimise business operations to salient stakeholder groups within the community. Whilst there has been extensive academic interest in the concept of CSR, it has focused almost exclusively on normative definitions of the concept, and/or the presentation of empirical evidence that details 'why companies report their CSR activities' and 'what CSR activities they report'. What is lacking in the literature, however, is a focus on the 'patterns of strategic CSR reporting' by companies. Based on the recognition of voluntary reporting patterns in the Australian industry, we present a core/periphery model of strategic CSR disclosure. The model allows for predicting how companies will voluntarily disclose their CSR performance given the issues, events and/or crises that affect their industry environments.

Item Details

Item Type:Refereed Article
Keywords:corporate social responsibility, annual report, corporate communication
Research Division:Commerce, Management, Tourism and Services
Research Group:Business and Management
Research Field:Business Information Management (incl. Records, Knowledge and Information Management, and Intelligence)
Objective Division:Economic Framework
Objective Group:Management and Productivity
Objective Field:Management
Author:Andrew, N (Mr Nicholas Andrew)
Author:Wickham, M (Dr Mark Wickham)
ID Code:78712
Year Published:2012
Deposited By:Management
Deposited On:2012-07-23
Last Modified:2017-11-28
Downloads:4 View Download Statistics

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