Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states

• DOI: 10.1007/s11135-014-0155-z
• Publication Date: 2015-01-08T05:51:24Z
• Authors: Patrycja Hąbek; Radosław Wolniak
• Keywords: Sustainability Reporting

The organization may communicate its engagement in sustainability and presents results achieved this field by creating publishing corporate social responsibility (CSR) reports. Today, we can observe a growing number of companies issuing such reports as part their annual or stand-alone CSR Despite the increase quality is different. do not always provide complete data that readers desire, which turn intensifies problem with evaluation comparison organization's scope. Differences also occur between reporting models used different EU countries caused by, inter alia, differently applied legislation on disclosure non-financial information Member States. This paper one first attempts to perform quantitative qualitative analysis practices several European Union countries. purpose article present current state selected States identify differences level kind practices, taking into account mandatory voluntary model disclosure. study included separate well sections integrated published 2012 six authors have specific tool examination individual assessment questionnaire consists seventeen criteria grouped two categories (relevance credibility information). In order assess examined reports, aggregated indicators related practices. findings show studied generally low. Referring components, relevance provided assessed at higher than credibility. indicates legal obligation has positive effect