Relationship between management practices and quality of csr reports  

Oleh:

Habek, Patrycja ; Wolniak, Radoslaw

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Procedia - Social and Behavioral Sciences vol. 220 (May 2016), page 1-9.
Topik: CSR reporting; management practices; European Union member states; disclosure of CSR data; quality assessment
Fulltext: Procedia v220 Page 115.pdf (182.73KB)

Isi artikel

Corporate scandals and the decline of public trust in recent years have increased demands for greater corporate transparency. Therefore, the quality of information disclosed by companies in their reports, also in CSR reports, has gained greater importance. A process of developing a good report on social responsibility is influenced by many factors, both external and internal. In this paper the authors are looking for the relationship between management practices and the quality of CSR reports in six EU countries. The results show that there is a correlation between the independent verification of CSR report and two indicators of management practices.

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