Expressions of corporate social responsibility in U.K. firms
Diana C. Robertson, Nigel Nicholson
Journal of Business Ethics · 1996 · Volume 15 · Issue 10
Abstract
This study examines corporate publications of U.K. firms to investigate the nature of corporate social responsibility disclosure. Using a stakeholder approach to corporate social responsibility, our results suggest a hierarchical model of disclosure: from general rhetoric to specific endeavors to implementation and monitoring. Industry differences in attention to specific stakeholder groups are noted. These differences suggest the need to understand the effects on social responsibility disclosure of factors in a firm's immediate operating environment, such as the extent of government regulation and level of competitiveness in the industry.
Keywords
Economic Growth, Corporate Social Responsibility, Social Responsibility, Operating Environment, Government Regulation
Enable JavaScript for citation tools and additional paper interactions.