Examining CSR Reporting and Economic Crisis a Study of GRI Reporting Companies

Asian Economic and Financial Review

关键词: CSR Reports;    Economic Crisis;    Disclosure;    Transparency;    Social commitments;    Sustainability Reporting Framework;    Global Reporting Initiative.;   

学科分类：社会科学、人文和艺术（综合）

来源: Asian Economic and Social Society

【 摘 要 】

This paper explores the relationship between CSR Reporting and the last global economic crisis that started in the late half of the year 2007. The sample of the study is composed of companies included in the \"GRI Report list 1999-2011\", more specifically 2790 companies that published CSR reports during the period 2007-2011. One-way repeated measures ANOVA testing on three factors (Report Type, Application Level and Report Status) revealed that transparency and quality of the reports decreased during the years 2007, 2008 and 2011, years that have been linked with the economic crisis or economic uncertainty. Therefore, this paper supports the need to maintain Ethical and Sustainability standards during economic crisis and concludes that more than a threat, Corporations and Society in general, should approach this as an opportunity period to improve CSR-Reporting, a period in which the need for Ethic behavior and Corporate Social Responsibility is greater.

【 授权许可】

CC BY