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The influence of internal processes on social reporting and disclosure quality

Par : Contributeur(s) : Type de matériel : TexteTexteLangue : français Détails de publication : 2022. Sujet(s) : Ressources en ligne : Abrégé : This study aims to examine the internal social responsibility processes implemented by Canadian corporations, as well as the relationships between these processes and the quality of those organizations’ social responsibility reports. With this in mind, we conducted ten case studies. Data was collected through interviews, analysis of social responsibility reports, and analysis of media coverage. The results of these analyses reveal major gaps in the implementation of internal processes, which appear to be related to the quality of social responsibility reports. The firms that invested more in their internal processes published better quality social responsibility reports. The quality of information disclosed in these reports is thus not solely a result of organizations’ motivations as previous research has indicated.
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This study aims to examine the internal social responsibility processes implemented by Canadian corporations, as well as the relationships between these processes and the quality of those organizations’ social responsibility reports. With this in mind, we conducted ten case studies. Data was collected through interviews, analysis of social responsibility reports, and analysis of media coverage. The results of these analyses reveal major gaps in the implementation of internal processes, which appear to be related to the quality of social responsibility reports. The firms that invested more in their internal processes published better quality social responsibility reports. The quality of information disclosed in these reports is thus not solely a result of organizations’ motivations as previous research has indicated.

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