Corporate social reporting in Italian multi-utility companies: An empirical analysis

Corporate Social Responsibility and Environmental Management

Volumn 17, Issue 5, 2010, Pages 247-271

  Mio, Chiara ^a  

^a CA' FOSCARI UNIVERSITY OF VENICE   (Italy)

Author keywords

Multi utility companies and corporate social reporting; Principles of corporate social reporting reports; Quality drivers of sustainability reports; Size of companies and quality in corporate social reports

Indexed keywords

EID: 77957162469     PISSN: 15353958     EISSN: 15353966     Source Type: Journal    
DOI: 10.1002/csr.213     Document Type: Article

References (50)

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17. Fougere M, Solitander N. 2009. Against corporate responsibility: critical refl ections on thinking, practice, content and consequences. Corporate Social Responsibility and Environmental Management 16: 217-227. DOI 10.1002/csr.204
18. Garcia-Sanchez I. 2007. Corporate social reporting: Segmentation and characterization of Spanish companies. Corporate Social Responsibility and Environmental Management 15:187-198. DOI 10.1002/csr.141
19. Gebler D. 2006. Creating an ethical culture. Strategic Finance 87(11): 28-34.
20. Graves SB, Waddock SA. 2000. Beyond built to last. .... Stakeholder relations in 'built to last' companies. Business and Society Review 105(4): 393-418.
21. Gray R. 2006. Does sustainability reporting improve corporate behaviour? Wrong question? Right time? Accounting and Business Research, special issue 36: 65-88.
22. Gray R, Milne M. 2004. Towards reporting on the triple bottom line: Mirages, methods and myths. In The Triple Bottom Line: does it all add up? Henriques A, Richardson J (eds). Earthscan: London, UK; 70-80.
23. GRI, Global Reporting Initiative. 2006. Sustainability Reporting Guidelines, Version 3.0 http://www.globalreporting.org [11 August 2009]
24. Guthrie J, Cuganesan S, Ward L. 2008. Industry specifi c social and environmental reporting: the Australian food and beverage industry. Accounting Forum 32: 1-15.
25. Haigh M. 2006. Social investment: Subjectivism, sublation and the moral elevation of success. Critical Perspectives on Accounting 17(8): 989-1005.
26. Accountability. 2003. AA1000 Assurance standard. http://www.accountability21.net [10 April 2009].
27. Accountability. 2005. AA1000SES Stakeholders Engagement Standard http://www.accountability21.net [10 April 2009].
28. Anker R, Chernyshev I, Egger P, Meheran F, Ritter J. 2002. Measuring decent work with statistical indicators, working paper. Policy integration Department Statistical Development and Analysis Group, International Labour Offi ce: Geneva.
29. Armitage S, Marston C. 2008. Corporate disclosure: cost of capital and reputation: evidence from fi nance directors. The British Accounting Review 40:314-336.
30. Ball A. 2007. Environmental accounting as workplace activism. Critical Perspectives on Accounting 10(7): 759-778.
31. Ballou B, Godwin NH. 2007. Quality of 'work life'. Strategic Finance 10: 41-45.
32. Bekefi T, Epstein MJ. 2008a. Transforming social and environmental risks into opportunities. Strategic Finance 89(9): 42-47.
33. Bekefi T, Epstein MJ. 2008b. Measuring and managing social and political risk. Strategic Finance 89(8): 33-41.
34. Callan SJ, Thomas JM. 2009. Corporate fi nancial performance and corporate social performance: an update and reinvestigation. Corporate Social Responsibility and Environmental Management.16: 61-78. DOI 10.1002/CSR.182
35. Cooper SM, Owen DL. 2007. Corporate social reporting and stakeholders accountability: The missing link. Accounting, Organizations and Society 7: 649-667.
36. Costello C, Ward M. 2006. Search, bioprospection and biodiversity conservation. Journal of Environmental Economics and Management 52(3): 615-626.
37. Dahlsrud A. 2006. How corporate social responsibility is defi ned: an analysis of 37 defi nitions. Corporate social responsibility and Environmental Management 15:1-13. DOI 10.1002/csr.132
38. Eiris. 2007. The state of responsible business: Global corporate response to environmental, social and governance (ESG) challenges. Eiris: London.
39. Esra. 2008. European Sustainability Reporting Association. http://www.sustainabilityreporting.eu [10 May 2009].
40. Fee. 2008. Sustainability information in annual reports - Building on implementation of the modernisation directive, discussion paper. Fee: Bruxelles.
41. Fiori G, Tiscini R. 2005. Corporate governance, regolamentazione contabile e trasparenza dell'informativa aziendale, (Corporate Governance, Accounting regulation and disclosure of reporting). Franco Angeli: Milano.
42. Fougere M, Solitander N. 2009. Against corporate responsibility: critical refl ections on thinking, practice, content and consequences. Corporate Social Responsibility and Environmental Management 16: 217-227. DOI 10.1002/csr.204
43. Garcia-Sanchez I. 2007. Corporate social reporting: Segmentation and characterization of Spanish companies. Corporate Social Responsibility and Environmental Management 15:187-198. DOI 10.1002/csr.141
44. Gebler D. 2006. Creating an ethical culture. Strategic Finance 87(11): 28-34.
45. Graves SB, Waddock SA. 2000. Beyond built to last. .... Stakeholder relations in 'built to last' companies. Business and Society Review 105(4): 393-418.
46. Gray R. 2006. Does sustainability reporting improve corporate behaviour? Wrong question? Right time? Accounting and Business Research, special issue 36: 65-88.
47. Gray R, Milne M. 2004. Towards reporting on the triple bottom line: Mirages, methods and myths. In The Triple Bottom Line: does it all add up? Henriques A, Richardson J (eds). Earthscan: London, UK; 70-80.
48. GRI, Global Reporting Initiative. 2006. Sustainability Reporting Guidelines, Version 3.0 http://www.globalreporting.org [11 August 2009]
49. Guthrie J, Cuganesan S, Ward L. 2008. Industry specifi c social and environmental reporting: the Australian food and beverage industry. Accounting Forum 32: 1-15.
50. Haigh M. 2006. Social investment: Subjectivism, sublation and the moral elevation of success. Critical Perspectives on Accounting 17(8): 989-1005.