Corporate social disclosure on corporate websites in Germany and Brazil with a revenue span between 1 and 10 billion US

Blecher, J. (2016) Corporate social disclosure on corporate websites in Germany and Brazil with a revenue span between 1 and 10 billion US.

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Abstract:Corporate Sustainability and CSR has been getting a lot of media attention lately, and a clear lack of know-how and implementation of those concepts into business has been found by scholars. In this paper at first a theoretical background will be provided, which covers the concepts of corporate sustainability, corporate social responsibility and corporate sustainability disclosure. In this framework the stakeholders for corporate sustainability will be introduced and the motivation for corporate social responsibility will be explained. Then the paper will seek to inform the reader about corporate sustainability disclosure of environmental and social reporting on websites of German and Brazilian corporations with a revenue span of 1 to 10 billion US$ and will give an insight on the extent to which the reporting takes place. A total of 63 Corporations have been researched of which 29 are Brazilian and 34 are German. In this sample unlike in other previous researches there has been no significant link found between firm size, revenue and sustainability disclosure but a significant link between national context and disclosure has been found. Social reporting has been significantly higher in Germany, with more disclosure on the various topics, while Brazilian firms disclose more on their investments in projects to restore biodiversity. The most often disclosed topics for environmental reporting were waste, energy consumption and emissions, while for social reporting product responsibility, community dialogue, occupational health and occupational safety.
Item Type:Essay (Bachelor)
Clients:
Herr
Faculty:BMS: Behavioural, Management and Social Sciences
Subject:85 business administration, organizational science
Programme:Business Administration BSc (56834)
Link to this item:http://purl.utwente.nl/essays/70200
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