Detail Disclosure Alignment and Transparency Signaling in CSR Reports   Oleh:  Carroll, Craig E. ; Einwiller, Sabine Jenis: Article from Proceeding Dalam koleksi: The 2nd International CSR Communication Conference Aarhus, 18-20 September 2013), page 1-4. Fulltext: Disclosure Alignment and Transparency.pdf (71.86KB) Isi artikel We suggest that when companies comply with CSR reporting initiatives, they are engaged in two closely related activities: First, they seek to reveal themselves as transparent, with little or nothing to hide; second, they seek to reveal themselves as rule-followers, meeting the demands of their stakeholders, particularly on the nature of their CSR activities and their societal impacts. We call these activities transparency signaling and disclosure alignment. Transparency signaling refers to organizational efforts to demonstrate transparency. Transparency signaling includes both positive signals and negative signals, with positive signals suggesting a move towards transparency. Examples of positive transparency signals include balance (discussing the good and the bad), taking ownership of one’s messages, guidance and direction (specifying who, what, when, where), accuracy, concreteness, and timeliness. However, transparency signaling also includes negative signals that need to be mitigated, moderated, or eliminated for transparency to be present. Examples of such negative transparency signals include ambivalence, too much praise, embellishment, or lack of focus. Second, as firms attempt to conform to CSR reporting guidelines, they are engaging in disclosure alignment. Disclosure alignment refers to organizations’ public attempts to align their disclosure practices with the expectations of their audiences. Disclosure alignment includes meeting expectations for CSR report contents and quality. It signals to primary CSR audiences that the organization has taken its audience’s needs into account. Disclosure alignment is a useful concept because it provides a way to recognize that organizational disclosure in and of itself is not sufficient unless organizations do so in ways that let their publics recognize, accept, and approve of, or take action or make decisions, in response to such demands. We explore the relationship between these concepts in CSR reporting. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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