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Corporate Social Disclosure
- How used?
- Corporations
- Continuous improvement,
Risk management,
stakeholder engagement
(marketing tool)
- Continuous improvement,
Risk management,
stakeholder engagement
(marketing tool)
- Other Users
- Investors - base investment decisions on CSD,
Govt use CSD - less likely to improve strict
regulations
- Investors - base investment decisions on CSD,
Govt use CSD - less likely to improve strict
regulations
- Corporations
- What is it?
- Reporting on: Financial results,
Impact on Society,
Environmental Impact
- Issues disclosed in Annual Reports: business ethics,
diversity in workplace, support for community,
environmental initiatives
- Reporting on: Financial results,
Impact on Society,
Environmental Impact
- Difficulties faced
- Not subject to AAS
- No clear definitions eg social
responsibility is different for all
companies
- Not subject to AAS
- Evaluation of CSD
- Majority are just aware than truly integrating
- Sample only report transparently.
Most have tailored public
relations documents that
showcase good deeds
- Majority are just aware than truly integrating
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