The faithful presentation of corporations’ CSR standalone reports – a Canadian study
Gosselin, Anne Marie
The faithful presentation of corporations’ CSR standalone reports – a Canadian study - 2024.
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The aim of this study is to examine whether the faithfulness of the information presented in corporations’ corporate social responsibility (CSR) reports issued in accordance with the Global Reporting Initiative (GRI) guidelines differs from that presented in those reports that are “not in accordance, but mention the GRI”, and in those that “make no mention of the GRI”. The results of our analyses show that CSR Reports prepared in accordance with the GRI provide more neutral and complete information than non-GRI reports. Furthermore, the firms that publish CSR reports that “mention the GRI” seem to do so in order to manage their legitimacy.
The faithful presentation of corporations’ CSR standalone reports – a Canadian study - 2024.
73
The aim of this study is to examine whether the faithfulness of the information presented in corporations’ corporate social responsibility (CSR) reports issued in accordance with the Global Reporting Initiative (GRI) guidelines differs from that presented in those reports that are “not in accordance, but mention the GRI”, and in those that “make no mention of the GRI”. The results of our analyses show that CSR Reports prepared in accordance with the GRI provide more neutral and complete information than non-GRI reports. Furthermore, the firms that publish CSR reports that “mention the GRI” seem to do so in order to manage their legitimacy.
Réseaux sociaux