Corporate Social Responsibility Reporting in the Enlarged European Union: An Eleven Country Study

The aim of this research project is to study corporate social responsibility (CSR) reporting from organisations whose base country is in one of eleven countries in the proposed enlarged European Union (EU). Five of the countries awaiting formal entry to the EU, namely the Czech Republic, Hungary, Li...

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Main Author: Owens, Graham John
Format: Dissertation (University of Nottingham only)
Language:English
Published: 2003
Online Access:https://eprints.nottingham.ac.uk/24305/
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author Owens, Graham John
author_facet Owens, Graham John
author_sort Owens, Graham John
building Nottingham Research Data Repository
collection Online Access
description The aim of this research project is to study corporate social responsibility (CSR) reporting from organisations whose base country is in one of eleven countries in the proposed enlarged European Union (EU). Five of the countries awaiting formal entry to the EU, namely the Czech Republic, Hungary, Lithuania, Poland and Slovenia, whilst the other six have been members for a number of years, the United Kingdom, France, Germany, Ireland, Spain and Portugal. The paper investigates the reporting of twenty characteristics identified by the author as being important indicators of CSR activity in three categories: corporate governance, social policy and environmental policy. It recognises that although organisations may be reporting such activity it does not necessarily conclude that the actions are thoroughly integrated into the operational mechanisms of the organisations and are purely the organisations own view of how they approach the issues associated with being a ‘good corporate citizen’. The research found that the level of CSR reporting throughout the eleven countries in the study was generally of a high standard and easy to access. It should be enough to satisfy the stakeholders’ thirst for information. However the conclusions show that whilst the countries of Central and Eastern Europe have started to consider CSR reporting and many are reporting some form of activity, those who are multinational organisations and appear to have taken up the challenge better than organisations who are nationally based. There is also evidence that in the early stages of CSR reporting that sectors who have been targets of stakeholder angst such as pharmaceuticals and oil and gas corporations have taken to reporting in far more comprehensive way than others.
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spelling nottingham-243052018-02-17T12:55:06Z https://eprints.nottingham.ac.uk/24305/ Corporate Social Responsibility Reporting in the Enlarged European Union: An Eleven Country Study Owens, Graham John The aim of this research project is to study corporate social responsibility (CSR) reporting from organisations whose base country is in one of eleven countries in the proposed enlarged European Union (EU). Five of the countries awaiting formal entry to the EU, namely the Czech Republic, Hungary, Lithuania, Poland and Slovenia, whilst the other six have been members for a number of years, the United Kingdom, France, Germany, Ireland, Spain and Portugal. The paper investigates the reporting of twenty characteristics identified by the author as being important indicators of CSR activity in three categories: corporate governance, social policy and environmental policy. It recognises that although organisations may be reporting such activity it does not necessarily conclude that the actions are thoroughly integrated into the operational mechanisms of the organisations and are purely the organisations own view of how they approach the issues associated with being a ‘good corporate citizen’. The research found that the level of CSR reporting throughout the eleven countries in the study was generally of a high standard and easy to access. It should be enough to satisfy the stakeholders’ thirst for information. However the conclusions show that whilst the countries of Central and Eastern Europe have started to consider CSR reporting and many are reporting some form of activity, those who are multinational organisations and appear to have taken up the challenge better than organisations who are nationally based. There is also evidence that in the early stages of CSR reporting that sectors who have been targets of stakeholder angst such as pharmaceuticals and oil and gas corporations have taken to reporting in far more comprehensive way than others. 2003 Dissertation (University of Nottingham only) NonPeerReviewed application/pdf en https://eprints.nottingham.ac.uk/24305/1/grahamowens.pdf Owens, Graham John (2003) Corporate Social Responsibility Reporting in the Enlarged European Union: An Eleven Country Study. [Dissertation (University of Nottingham only)] (Unpublished)
spellingShingle Owens, Graham John
Corporate Social Responsibility Reporting in the Enlarged European Union: An Eleven Country Study
title Corporate Social Responsibility Reporting in the Enlarged European Union: An Eleven Country Study
title_full Corporate Social Responsibility Reporting in the Enlarged European Union: An Eleven Country Study
title_fullStr Corporate Social Responsibility Reporting in the Enlarged European Union: An Eleven Country Study
title_full_unstemmed Corporate Social Responsibility Reporting in the Enlarged European Union: An Eleven Country Study
title_short Corporate Social Responsibility Reporting in the Enlarged European Union: An Eleven Country Study
title_sort corporate social responsibility reporting in the enlarged european union: an eleven country study
url https://eprints.nottingham.ac.uk/24305/