A key component of Corporate Social Responsibility (CSR) is communicating it with the appropriate degree of social disclosure. To manage effectively a social disclosure requires that companies understand the cultural context in which they communicate. Even though scholars tend to agree on a relationship between culture and social disclosures there are no studies directly comparing CSR communication among companies from different European contexts. The aim of this study is to explore if CSR disclosure has a cross-national or global tendency by means of a double-phase investigation among 251 companies with headquarters in seven European countries: Spain, France, Switzerland, UK, Denmark, Italy and Greece. In a first phase, a content analysis permits to investigate national differences in how companies disclose CSR. In a second phase qualitative interviews with 69 communication directors or CSR directors explore different managers’ perspectives on how they see CSR communication as a problematic task.

CSR disclosure: cross-national differences in seven European countries, 2012.

CSR disclosure: cross-national differences in seven European countries

Romenti, Stefania;Invernizzi, Emanuele;
2012

Abstract

A key component of Corporate Social Responsibility (CSR) is communicating it with the appropriate degree of social disclosure. To manage effectively a social disclosure requires that companies understand the cultural context in which they communicate. Even though scholars tend to agree on a relationship between culture and social disclosures there are no studies directly comparing CSR communication among companies from different European contexts. The aim of this study is to explore if CSR disclosure has a cross-national or global tendency by means of a double-phase investigation among 251 companies with headquarters in seven European countries: Spain, France, Switzerland, UK, Denmark, Italy and Greece. In a first phase, a content analysis permits to investigate national differences in how companies disclose CSR. In a second phase qualitative interviews with 69 communication directors or CSR directors explore different managers’ perspectives on how they see CSR communication as a problematic task.
eng
MERCATI E COMPETITIVITÀ
Angeli
4/2012
123
146
24
IT
nazionale
esperti anonimi
senza ISI Impact Factor
STAMPA
Settore SECS-P/08 - Economia E Gestione Delle Imprese
6
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/10808/8323
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