Abstract
Business and researchers have paid increasingly more attention to corporate social responsibility (CSR) disclosure in term of their sustainable reports. These disclosures supply information for not only managers in strategic decision-making, but also other stakeholders in measuring and evaluating corporate social performance (CSP). Although the development of literature on CSR disclosure, the CSR's measurement is not yet unified because of different perspectives and methodology. The question is how to measure CSP through analyzing CSR disclosure. This paper aims to present the theoretical background of CSR and CSR disclosure. Based on the conceptual framework, the research exposes the drivers of CSR reporting as well as debates prior research on CSR disclosure and its consequences. Furthermore, a measurement method of CSP proposed building on CSR disclosure index in this paper. It devotes to enrich the corporate social responsibility reporting literature, offers implications for practice as well as outlines promising avenues for future research, especially in the differences of CSR disclosure among different countries.
Highlights
Business and researchers have paid increasingly more attention to corporate social responsibility (CSR) disclosure in term of their sustainable reports
Since the CSR reporting award scheme was established by the Association of Chartered Certified Accountants (ACCA), along with the development of "triple bottom line reporting" (Elkington, 1998) and Global Reporting Initiative (GRI) have motivated various enterprises in making social statements (Boesso & Kumar, 2007)
This article aims to introduce the background of CSR and CSR disclosure
Summary
Activities demonstrating corporate social responsibility should be communicated to stakeholders through disclosure. In a definition on the stakeholder perspective, Gray et al, (2001) argued that the disclosure of information about social responsibility is the preparation and publication of information about social and environmental activities and interactions with employees, communities, customers, and other stakeholders of the business. The information provided in financial information or usually a combination of non-financial quantitative, narrative, and qualitative information. Social information may be aimed at different purposes but should provide clear and verified information. This definition is clarity and adequacy based on the debate on transparency, democracy, and accountability that should be seen as the underlying goal of social accounting
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
