The Role of Corporate social disclosure -Trust, reputation or fashion tool?

• Motivation: Corporate social responsibility (CSR) disclosure can be used as a device by companies to communicate accountability, by showing their vision for the future and account for past performances. If companies are able to communicate their social and environmental work they can receive advantages attached to a good reputation and build a relationship, based on trust, with the society in which they operate. Therefore it is in the interest of this thesis to examine what role CSR disclosure have or does not have in companies’ communication to their stakeholders. Previous research has stated that quality of CSR disclosure, as it tends to be unaudited, is a possible explanation to users’ lack of interest for it. This study sees companies “attitude” towards CSR disclosure and lack of knowledge as another possible area where companies can improve to enhance users interest in CSR disclosure. Problem statement: Previous researchers have pointed out possible roles CSR disclosure could have, which would benefit both companies and users. For example the report could be a communication device with which companies show accountability and performance to build trust for their company and at the same time provide stakeholders with information these can use to improve their decision- making. The problem with CSR disclosure role seems to be that companies either “misuse” it or does not embrace the possibility to account for their good work. Critics of the CSR disclosure mean that it is used by companies to manage their reputation, and that it is rather reputation management than accountability that drives companies to engage in CSR accounting. Others points the problem of CSR disclosure role to that companies instead of taking advantage of it do not embrace the possibility to account for their good work through CSR disclosure, that is companies engage more in environmental and societal issues than they disclose in their CSR reports. Approach: The starting point for this study is that companies do not seem to embrace the possibility of using CSR disclosure as a communication tool in which they can show accountability and build trust, but instead use it as a marketing tool or just produce disclosure because it is in “fashion”. This thesis examines the role of CSR reports and companies use of the report as a communication tool to respond to external pressure and build trust and/or manage reputation. To examine the role of CSR reports knowledge about how companies use CSR reports for reputation management and/or trust building is acquired through a literature review, covering a number of well established journals’ articles regarding corporate social reporting. The purpose of such literature review and the focus of this paper are to start building an instrument which can be used to analyze companies’ use of CSR reports in order to explore the role of CSR reports.

Ämnesord

SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)

SOCIAL SCIENCES  -- Economics and Business -- Business Administration (hsv//eng)

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