How should we report corporate social responsibility?
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Corporate Social Responsibility (CSR) reporting is similar in traditional financial accounting in the sense that it gives an account of the doings of a company over a given period of time, traditionally a year. This report is usually available to the general public, however, it differs from traditional financial accounting in that even a publicly listed company is not obligated to produce such a report. Currently, CSR reporting is still based on voluntary service. This research has been conducted due to the rising importance or trend of Corporate Social Reporting in order to assess how to prop...
Corporate Social Responsibility (CSR) reporting is similar in traditional financial accounting in the sense that it gives an account of the doings of a company over a given period of time, traditionally a year. This report is usually available to the general public, however, it differs from traditional financial accounting in that even a publicly listed company is not obligated to produce such a report. Currently, CSR reporting is still based on voluntary service. This research has been conducted due to the rising importance or trend of Corporate Social Reporting in order to assess how to properly report a company's doings in order to produce the maximum value for both the company and its stakeholders. As a result of the research, the thesis comes to the conclusion that there is not a single way to properly report CSR, but rather a multitude of different ways in which companies can properly report such, and, thus, both create value for their stakeholders, and the company itself. As a conclusion, the paper explains that reporting depends on many different factors, such as time, strategy, audience, industry, etc.
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