Abstract:
This study examines corporate social responsibility reporting (CSRR) structures through a
comparison of the disclosures in two countries with different social issues. The analysis is
guided by a focus on the legitimisation offered by isomorphism. We compare the 2007
annual report and website (including standalone report) CSRR of a matched sample of 18
Australian and 18 South African mining companies. Among the 30 comparisons of
disclosure patterns, 29 show no difference. We also provide examples of specific disclosures
that show a remarkable level of similarity in CSRR and in the CSRR management
structures adopted in the two countries. Our findings show similar overall patterns of CSRR
in diverse settings, while differences in CSRR content at a more detailed level remain. For
example, companies refer to the applicable national regulations and rules; as well as to
their specific local communities. These findings provide evidence that the same reporting
templates are used in CSRR globally. There is evidence to suggest that CSRR is institutionalised
through professionalization and other means, suggesting a need to interpret
CSRR characteristics and patterns as a reflection of global CSRR templates. Management
intent or company-specific characteristics, such as social and environmental performance,
do not necessarily drive CSRR patterns.
