Abstract
The aim of this study is to illustrate what and how stand-alone Corporate Social Responsibility (CSR) reports and web information provide to readers. These characteristics are recorded in predetermined schemes. The study focuses on the telecommunication sector, especially on fixed and mobile telephony and internet access providers in the Greek market. In all, five companies that provide CSR reports are identified. Their characteristics are categorized by four main predetermined dimensions, namely: type of communication, context, indicators and distinctions. The content analysis technique is selected as it is widely accepted and used in the field of CSR report research. The analysis indicates that three annual reports are almost similar in all dimensions and sub-dimensions. All of the companies publish their management systems certifications and awards and both Greek and English information versions exist; however, there are contradictory results in the dimension of indicators, the sub-dimensions of report guidelines and stand-alone reports. The value of the paper is to promote the standardization of CSR report.
Highlights
The concept of Corporate Social Responsibility (CSR) and CSR reporting has gained increased attention by numerous authors, businesses, Non Governmental Organizations (NGOs) and other bodies
CSR reports are scrutinized in their entirety for explicit or implicit meaning concerning the concept of CSR
In the case of CSR report, the study supports the conclusion that more dialogue for standardization of CSR reporting should be made as there is no widely accepted reporting standards to regulate it
Summary
The concept of CSR and CSR reporting has gained increased attention by numerous authors, businesses, Non Governmental Organizations (NGOs) and other bodies. Several definitions have been proposed for the concept of CSR, the majority of who refer to the satisfaction of stakeholders’ expectations, needs and interests. One such definition is proposed by European Commission (2001) which states that “being socially responsible means fulfilling legal expectations, and going beyond compliance and investing “more” into human capital, the environment and the relations with stakeholders”. With regard to the concept of stakeholder and CSR, Freeman (1984) first introduced the stakeholder concept to social responsibilities. It is “any group or individual who can affect or is affected by the achievement of the organization’s objectives”. As it is not feasible for companies to satisfy all stakeholders’ expectations, Maignan and Ferrell (2004), Craig (2003) and www.ccsenet.org/ibr
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