Corporate social responsibility reporting : A comprehensive picture ?

  title={Corporate social responsibility reporting : A comprehensive picture ?},
  author={Lies Boutena and Patricia Everaerta and Luc Van Liedekerkeb and Lieven De Moord and Johan Christiaensa},
  • Lies Boutena, Patricia Everaerta, +2 authors Johan Christiaensa
  • Published 2015
This study develops a content analysis framework that provides information on the comprehensiveness of corporate social responsibility (CSR) reporting, an important aspect of social and environmental accountability. Comprehensive reporting, as defined here, requires three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicators. The feasibility of the framework to assess the comprehensiveness of CSR reporting is… CONTINUE READING

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