Library Open Repository

Presenting a Core-Periphery model of voluntary CSR disclosure in Australian annual reports

Downloads

Downloads per month over past year

Andrew, NL and Wickham, M and O'Donohue, W and Danzinger, F (2012) Presenting a Core-Periphery model of voluntary CSR disclosure in Australian annual reports. Corporate Ownership & Control Journal, 9 (2). pp. 438-448. ISSN 1727-9232

WarningThere is a more recent version of this item available.
[img] PDF
ep-14560.pdf | Request a copy
Full text restricted
Available under University of Tasmania Standard License.

Abstract

The relationship between perceived Corporate Social Responsibility (CSR) performance and desirable outcomes is well established in corporate governance literature. Over the past two decades in particular, there has been an increased recognition of this relationship by executive managers and a concomitant increase in the quantity and detail of CSR activities being voluntarily reported by companies has been observed. The increasing level of voluntary CSR reporting has been attributed to two main corporate strategies: to conform to social expectations and to legitimise business operations to salient stakeholder groups within the community. Whilst there has been extensive academic interest in the concept of CSR, it has focused almost exclusively on normative definitions of the concept, and/or the presentation of empirical evidence that details ‘why companies report their CSR activities’ and ‘what CSR activities they report’. What is lacking in the literature, however, is a focus on the ‘patterns of strategic CSR reporting’ by companies. Based on the recognition of voluntary reporting patterns in the Australian industry, we present a core/periphery model of strategic CSR disclosure. The model allows for predicting how companies will voluntarily disclose their CSR performance given the issues, events and/or crises that affect their industry environments.

Item Type: Article
Journal or Publication Title: Corporate Ownership & Control Journal
Page Range: pp. 438-448
ISSN: 1727-9232
Additional Information: Copyright 2012 Virtus interpress
Date Deposited: 27 Jul 2012 00:35
Last Modified: 18 Nov 2014 04:39
URI: http://eprints.utas.edu.au/id/eprint/14560
Item Statistics: View statistics for this item

Available Versions of this Item

Repository Staff Only (login required)

Item Control Page Item Control Page