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CSR Communication Policy and Value Creation: The Case of Corporate Sustainability
Oleh:
Bosh-Badia, Maria Teresa
;
Montllor-Serrats, Joan
Jenis:
Article from Proceeding
Dalam koleksi:
The 2nd International CSR Communication Conference Aarhus, 18-20 September 2013)
,
page 1-4.
Fulltext:
CSR Communication Policy and Value Creation.pdf
(74.03KB)
Isi artikel
Communication policy is strongly connected with corporate value since the basis of the stock market trading is information (Black, 1986). CSR , in turn, has strong links with corporate value. According to Porter and Kramer (2006, 2011), CSR is a source of innovation and shared value, namely creating value together with stakeholders. Since CSR is directed to the whole society, but, at the same time, it needs shareholders’ support, corporate communication policy must combine the messages of environmental and social sustainability with financial sustainability. Nevertheless, CSR policies are also a way of controlling social and reputational risks. Namely, first to avoid social criticism that may hinder public corporate image. Second, to create a reputational capital that enables to face in better conditions the environmental and social consequences of any accident due to corporate activity. The aim of this paper is to study how corporations communicate that CSR has a twofold contribution to environmental sustainability and corporate value. To this end, we examine the corporate reports and CSR reports of the corporations that belong to DJIA .
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