The institutionalisation of corporate social responsibility reporting

Show simple item record De Villiers, Charl Johannes Alexander, Deborah Ann 2014-08-11T06:54:38Z 2014-08-11T06:54:38Z 2014-06
dc.description.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. en_US
dc.description.librarian hb2014 en_US
dc.description.uri en_US
dc.identifier.citation De Villiers, CJ & Alexander, DA 2014, 'The institutionalisation of corporate social responsibility reporting', British Accounting Review, vol. 46, no. 2, pp. 198-212. en_US
dc.identifier.issn 0890-8389 (print)
dc.identifier.issn 1095-8347 (online)
dc.identifier.other 10.1016/
dc.language.iso en en_US
dc.publisher Elsevier en_US
dc.rights © 2014 Elsevier. All rights reserved. Notice : this is the author’s version of a work that was accepted for publication in British Accounting Review. Changes resulting from the publishing process, such as peer review, editing, corrections, structural formatting, and other quality control mechanisms may not be reflected in this document. Changes may have been made to this work since it was submitted for publication. A definitive version was subsequently published in British Accounting Review, vol. 46, no. 2, pp. 198-212, 2014. doi : 10.1016/ en_US
dc.subject Environmental disclosure en_US
dc.subject Social disclosure en_US
dc.subject Corporate social responsibility reporting (CSRR) en_US
dc.title The institutionalisation of corporate social responsibility reporting en_US
dc.type Postprint Article en_US

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