Expressions of corporate social responsibility in U.k. Firms

Journal of Business Ethics 15 (10):1095 - 1106 (1996)
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Abstract

This study examines corporate publications of U.K. firms to investigate the nature of corporate social responsibility disclosure. Using a stakeholder approach to corporate social responsibility, our results suggest a hierarchical model of disclosure: from general rhetoric to specific endeavors to implementation and monitoring. Industry differences in attention to specific stakeholder groups are noted. These differences suggest the need to understand the effects on social responsibility disclosure of factors in a firm's immediate operating environment, such as the extent of government regulation and level of competitiveness in the industry.

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Diana Robertson
University of Pennsylvania

References found in this work

Business Ethics and Stakeholder Analysis.Kenneth E. Goodpaster - 1991 - Business Ethics Quarterly 1 (1):53-73.
Managing for Organizational Integrity.Lynn S. Paine - 1994 - Harvard Business Review 72 (2):106-117.
Ethics codes in british companies.Leo V. Ryan - 1994 - Business Ethics, the Environment and Responsibility 3 (1):54–64.

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