Abstract
Corporate Social Responsibility Reporting in Scottish Football: A Marxist Analysis
Highlights
The primary objective of a professional football club is to achieve success on the field [1], but most clubs claim to recognize that they have obligations towards their fans and their local communities
In Scotland, football has the highest profile of any sport and the SFA (Scottish Football Association) and the SPFL (Scottish Professional Football League) support 42 senior clubs across four divisions (Premiership, Championship, League One, and League Two)
This article aims to examine the reporting of CSR activities undertaken by the 12 football clubs competing in the 2016-17 Scottish Premiership
Summary
The primary objective of a professional football club is to achieve success on the field [1], but most clubs claim to recognize that they have obligations towards their fans and their local communities. While the focus on CSR has become more intense in the last few decades, the relationships between forprofit institutions and the broader society have been a matter of interest for over 150 years. This is evident in Scotland, with the country’s historical, cultural, and social foundations. In Scotland, football has the highest profile of any sport and the SFA (Scottish Football Association) and the SPFL (Scottish Professional Football League) support 42 senior clubs across four divisions (Premiership, Championship, League One, and League Two). Twelve (12) clubs participate in the top-tier, the Premiership, with relegation and promotion at the end of each season to and from the Championship. The three biggest clubs, Aberdeen, Celtic, and Rangers, are run as public limited companies
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