Corporate social reporting in the european context and human resource disclosures: An analysis of finnish companies [Book Review]
David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 69 (4):331 - 354 (2006)
This paper explores by means of content analysis the extent to which the Finnish biggest companies have adapted socially responsible reporting practices. The research focuses on Human Resource (HR) reporting and covers corporate annual reports. The criteria has been set on the basis of the analysis of the documents published at the European level in the context of corporate social responsibility (CSR), paying special attention to the European Council appeal on CSR in March 2000. As CSR is a relatively new concept in Finland, the paper also contributes to the discussion on interface between HR reporting (especially as based on measurements such as Human Resource Accounting and Intellectual Capital schools) and corporate social reporting practices. The results of the content analysis indicate that social reporting practices are still at an early stage of development in Finland. The most reported theme was ‘training and staff development’. A positive sign was that the majority also disclosed themes ‘participation and staff involvement’ and ‘employee health and well-being’. Furthermore, nearly one-third made references to their work atmosphere or job satisfaction survey. However, disclosures lacked overall consistency and comparability with each other and especially quantitative indicators were disclosed by few. Further concern was lack of information related to the theme equal opportunities and going beyond a sheer disclosure of age or gender structure. The other issues rarely disclosed were those related to employee work–life balance and integration of disadvantaged groups in the labour markets.
|Keywords||European Union Finland HR reporting human resource management social reporting|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
Michelle R. Greenwood (2002). Ethics and HRM: A Review and Conceptual Analysis. [REVIEW] Journal of Business Ethics 36 (3):261 - 278.
Anna-Maija Lämsä & Tuomo Takala (2000). Downsizing and Ethics of Personnel Dismissals — the Case of Finnish Managers. Journal of Business Ethics 23 (4):389 - 399.
Johanna Kujala (2004). Managers' Moral Perceptions: Change in Finland During the 1990s. Business Ethics 13 (2-3):143-165.
Citations of this work BETA
Sharon C. Bolton, Rebecca Chung-hee Kim & Kevin D. O'Gorman (2011). Corporate Social Responsibility as a Dynamic Internal Organizational Process: A Case Study. [REVIEW] Journal of Business Ethics 101 (1):61 - 74.
Elisabeth Albertini (2013). A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies. Journal of Business Ethics 121 (2):1-22.
Leon Windscheid, Lynn Bowes-Sperry, Karsten Jonsen & Michèle Morner (forthcoming). Managing Organizational Gender Diversity Images: A Content Analysis of German Corporate Websites. Journal of Business Ethics.
Johanna Kujala (2010). Corporate Responsibility Perceptions in Change: Finnish Managers' Views on Stakeholder Issues From 1994 to 2004. Business Ethics 19 (1):14-34.
Johanna Kujala (2010). Corporate Responsibility Perceptions in Change: Finnish Managers' Views on Stakeholder Issues From 1994 to 2004. Business Ethics: A European Review 19 (1):14-34.
Similar books and articles
Vassilios P. Filios (1984). Corporate Social Responsibility and Public Accountability. Journal of Business Ethics 3 (4):305 - 314.
Jean-Pascal Gond & Olivier Herrbach (2006). Social Reporting as an Organisational Learning Tool? A Theoretical Framework. Journal of Business Ethics 65 (4):359-371.
Yves Fassin (2008). SMEs and the Fallacy of Formalising CSR. Business Ethics 17 (4):364-378.
Virgilio M. Panapanaan, Lassi Linnanen, Minna-Maari Karvonen & Vinh Tho Phan (2003). Roadmapping Corporate Social Responsibility in Finnish Companies. Journal of Business Ethics 44 (2/3):133 - 148.
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.
Lori Holder-Webb, Jeffrey R. Cohen, Leda Nath & David Wood (2009). The Supply of Corporate Social Responsibility Disclosures Among U.S. Firms. Journal of Business Ethics 84 (4):497 - 527.
Reggy Hooghiemstra (2000). Corporate Communication and Impression Management – New Perspectives Why Companies Engage in Corporate Social Reporting. Journal of Business Ethics 27 (1-2):55 - 68.
Kate Grosser & Jeremy Moon (2005). Gender Mainstreaming and Corporate Social Responsibility: Reporting Workplace Issues. [REVIEW] Journal of Business Ethics 62 (4):327 - 340.
Taru Vuontisjarvi (2006). The European Context for Corporate Social Responsibility and Human Resource Management: An Analysis of the Largest Finnish Companies. Business Ethics 15 (3):271-291.
Added to index2009-01-28
Total downloads35 ( #118,188 of 1,911,320 )
Recent downloads (6 months)3 ( #252,427 of 1,911,320 )
How can I increase my downloads?