David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
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Journal of Business Ethics 15 (10):1095 - 1106 (1996)
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.
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Citations of this work BETA
Stephen Brammer & Andrew Millington (2005). Corporate Reputation and Philanthropy: An Empirical Analysis. [REVIEW] Journal of Business Ethics 61 (1):29 - 44.
Marc Vilanova, Josep Maria Lozano & Daniel Arenas (2009). Exploring the Nature of the Relationship Between CSR and Competitiveness. Journal of Business Ethics 87 (1):57 - 69.
Kristen Bell DeTienne & Lee W. Lewis (2005). The Pragmatic and Ethical Barriers to Corporate Social Responsibility Disclosure: The Nike Case. [REVIEW] Journal of Business Ethics 60 (4):359 - 376.
Stephen Brammer & Stephen Pavelin (2004). Voluntary Social Disclosures by Large UK Companies. Business Ethics 13 (2-3):86-99.
C. Coupland (2005). Corporate Social Responsibility as Argument on the Web. Journal of Business Ethics 62 (4):355 - 366.
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