Effects on the (CSR) reputation : CSR reporting discussed in the light of signalling and stakeholder perception theories

The aim of this conceptual paper is to discuss the impact of CSR reporting on the CSR reputation in the light of signalling and stakeholder perception theories. The method used is a literature analysis on CSR and reputation, corporate signalling and signalling CSR. For a more complete picture, the review includes findings on CSR reporting and the perception and evaluation of CSR activities by stakeholders, first for stakeholders in general, but in greater detail for the two specific groups ‘consumers’ and ‘employees’. The paper’s main contribution is a conceptual framework for CSR reporting which explains how a CSR report is a CSR communication signal filtered by the signalling context and the stakeholders’ perception. This includes a discussion of how CSR reporting can modify the outcome for the CSR reputation favourably or unfavourably – which also leads to a modified context for CSR reporting. The paper’s originality lies in the analysis and discussion of both the impacts of signalling theory on CSR reporting and how the interpretation of the signal impacts the CSR reputation. The article thus contributes to the knowledge on CSR reporting and its impact on the formation of CSR reputation

Insights into the CSR approach of Switzerland and CSR practices of swiss companies

Switzerland can be said to have a long tradition of corporate social responsibility which dates back to industrialization in the nineteenth Century and the introduction of the Federal Factory Law on working conditions in 1877. Environmental legislation, on the other hand, only started to be enacted in the 1950s. On this basis, the concept of CSR as it is practiced today—predominantly referred to as ‘sustainability’—became established after the year 2000. The Swiss economy is based on the concept of a liberal economic system. This results in a policy of a minimalist state establishing the necessary framework—effective environmental legislation and protective social and labor laws—for the economy itself to follow. The state thus plays a minor role in regulating CSR, which is seen as business-driven. Compared to other European countries, the Swiss have fewer statutory requirements for CSR activities (e.g. reporting). However, the government promotes moderate CSR by providing guidelines and incentives for appropriate behavior (State Secretariat for Economic Affairs [SECO], 2009a). In addition, Switzerland’s economy is seen as highly globalized with a strong export orientation. Hence, most Swiss companies operate in an international context where they depend on, and at the same time profit from, globalized supply chains. According to the Swiss Corporate Sustainability Survey 2012 (Berger et al. (Swiss Corporate Sustainability Survey 2012. Nachhaltigkeit in Schweizer Unternehmen. ZHAW School of Management and Law, 2012)), Swiss companies are well aware of the importance of CSR and actively engage in CSR activities (Schaltegger et al. (International corporate sustainability barometer. A comparative analysis of 11 countries. CSM, Leuphana University Lüneburg, 2012)), although they may be reluctant to discuss them publicly. There seems to be a difference between large companies and SMEs in their commitment to CSR and their approach to CSR practices due to the availability of human and financial resources. Major CSR issues for Swiss companies include energy efficiency and the reduction of CO2 emissions (environmental), employee health, gender equality and human rights in the supply chain (social) as well as tax evasion and excessive executives’ salaries (governance)

CSR communication on corporate websites compared across continents

Purpose: The purpose of this paper is to evaluate how the 106 largest banks in the world use their corporate websites for corporate social responsibility (CSR) communication, identifying CSR communication patterns by continent. Design/methodology/approach: An analysis of the location of CSR information on the banks’ corporate websites, a longitudinal analysis of the publication of CSR reports by the banks from 2000 to 2012, and a content analysis of the most current CSR reports in the recent period of study were undertaken. Findings: Three-quarters of the banks communicate on CSR issues on their corporate website - either located in the section “About Us” or under a separate “CSR” heading which is directly accessible on the front homepage. Company reports published on the website are the most important vehicle for CSR communication. Their publication increased from six for the publication year 2000 to a peak of 63 reports for the year 2011. The reports’ titles are most commonly linked to the concepts of “responsibility” or “sustainability” and refer to ten main stakeholders and topics. In a comparison between continents there is a difference in the use of titles: European banks prefer the title “Sustainability Report”, while Asian and American banks in particular prefer the title “CSR Report”. Research limitations/implications: The paper focuses on corporate communications, and therefore does not address perspectives on CSR communication from other disciplines.Within CSR communication, sources of CSR-related information other than the corporate websites have not been considered. Originality/value: This paper gives the first comprehensive picture of the trend in CSR communication on corporate websites in the global banking sector

Unternehmen im Spagat

Für die Nachhaltigkeitsberichterstattung müssen Unternehmen den Spagat zwischen nationalen Anforderungen des Gesetzgebers, internationalen Standards, Stakeholdererwartungen und dem eigenen Anspruch bewältigen. Auch die Basler Kantonalbank / Bank Coop und die Kuoni Travel Holding stehen vor diesen Herausforderungen und versprechen sich Unterstützung durch ein gemeinsam von Wissenschaft und Praxis getragenes, innovatives Forschungsprojekt

Strategies for implementing the requirements of new reporting guidelines in the sustainability reporting of Swiss companies

The aim of a two-year research project is to shed light on the current challenges and needs of Swiss companies in the transformation of their reporting practices according to the latest developments in sustainability reporting and to elaborate a toolset for the implementation of new reporting guidelines (GRI G4 and Integrated Reporting IR) for Swiss companies

Developing guidance for companies to master current challenges in sustainability reporting : two case studies from banking and tourism in Switzerland

Sustainability reporting is an increasingly applied instrument for companies to systematically communicate about the relevant impacts of their business operations on nature, society, and the economy. Recently, both the new guideline of the Global Reporting Initiative (GRI G4) and the Integrated Reporting (IR)‐framework of the International Integrated Reporting Council have been published

Communication Regarding Sustainability: Conceptual Perspectives and Exploration of Societal Subsystems

sustainabilit