Journal title MERCATI E COMPETITIVITÀ
Author/s Brunella Arru
Publishing Year 2015 Issue 2015/4 Language Italian
Pages 32 P. 15-46 File size 154 KB
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Corporate social responsibility (CSR) reporting has become an increasingly relevant topic in business, academia and government. This increasing interest has recently turned particular attention to the way used by companies to communicate their CSR activities. The purpose of the study was explored sustainability reporting of major Italian companies. First, we provided a review of the available literature on the main contributions of CSR communication to explain the reasons that push companies to make voluntary disclosure. After, we used a content analysis framework that addresses the CSR topics disclosed, the extent of disclosures and the types of CSR disclosure Then, the empirical findings are presented and discussed. Finally, implications main, limitations and possible future research themes are discussed.
Keywords: Corporate social responsibility, corporate communication, CSR report, content analysis, legitimacy theory, accountability theory.
Brunella Arru, Indagine sulla comunicazione della responsabilità sociale delle società quotate italiane in "MERCATI E COMPETITIVITÀ" 4/2015, pp 15-46, DOI: 10.3280/MC2015-004002