Clicca qui per scaricare

Indagine sulla comunicazione della responsabilità sociale delle società quotate italiane
Titolo Rivista: MERCATI E COMPETITIVITÀ 
Autori/Curatori: Brunella Arru 
Anno di pubblicazione:  2015 Fascicolo: Lingua: Italiano 
Numero pagine:  32 P. 15-46 Dimensione file:  154 KB
DOI:  10.3280/MC2015-004002
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più:  clicca qui   qui 


La rendicontazione della Responsabilità Sociale delle Imprese (CSR) è diventato un argomento sempre più rilevante nel mondo accademico, degli affari e del governo. Questo crescente interesse è stato recentemente rivolto alle modalità adottate dalle imprese per la comunicazione delle loro attività di CSR. Scopo dello studio è analizzare i report di sostenibilità delle maggiori aziende italiane. Dopo una revisione della letteratura sui principali contributi in merito alla CSR disclosure, attraverso l’utilizzo della content analysis, sono stati analizzati i CSR topic, l’estensione della comunicazione ed i tipi di comunicazione. Infine, dopo aver presentato e discusso i risultati empirici, si evidenziano le principali implicazioni, limiti e possibili future ricerche.


Keywords: Responsabilità sociale, comunicazione d’impresa, CSR report, content analysis, teoria della legittimità, teoria dell’accountability.

  1. Abbott W., Monsen R. (1979). On the measurement of corporate social responsibility: self reported disclosures as a method of measuring corporate social involvement. Academy of Management Journal, 22: 501-515.
  2. Ackerman R.W. (1973). How companies respond to social demands. Harvard University Review, 51, 4: 88-98.
  3. Aguinis, H. (2011). Organizational responsibility: Doing good and doing well. In: S. Zedeck, a cura di, APA handbook of industrial and organizational psychology, 3: 855-879. Washington, DC: American Psychological Association.
  4. Auger, P., Burke, P., Devinney, T.M. and Louviere, J.J. (2003). What Will Consumers Pay for Social Product Features?. Journal of Business Ethics, 42, 3: 281-304.
  5. Beattie V., McInnes B. and Fearnley S. (2004). A methodology for analysing and evaluating narratives in annual reports: a comprehensive descriptive profile and metrics for disclosure quality attributes. Accounting Forum, 28: 205-236.
  6. Bebbington J., Larrinaga C. and Mariano M.J.M (2008). Corporate Social Reporting and Reputation Risk Management. Accounting, Auditing and Accountability, 21, 3: 337-361. Becker-Olsen K.L., Cudmore B.A. and Hill R.P. (2006). The Impact of Perceived Corporate Social Responsibility on Consumer Behavior. Journal of Business Research, 59, 1: 46-53.
  7. Berelson B. (1952). Content analysis in communication research. Glencoe: Free Press.
  8. Brammer S., Pavelin, S. (2006). Voluntary environmental disclosure by large UK companies. Journal of Business Finance and Accounting, 33,7 & 8; 1168-1188.
  9. Branco M. C., Rodrigues, L. L. (2006). Corporate Social Responsibility and Resource-Based Perspectives. Journal of Business Ethics, 69: 111-132.
  10. Buhr N. (1998). Environmental performance, legislation and annual report disclosure: The case of acid rain and Falconbridge. Accounting, Auditing & Accountability Journal, 11: 163-190.
  11. Burke L., Logsdon J.M. (1996). How Corporate Social Responsibility Pays Off. Long Range Planning, 29, 4: 495-503.
  12. Caldwell D.F., O’Reilly C.A., III. (1982). Responses to failure: The effects of choice and responsibility on impression management. The Academy of Management Journal, 25: 121-136.
  13. Carrol A.B., Shabana K. (2010). The Business Case for Corporate Social Responsibility: A Review of Concepts, Research and Practice. International Journal of Management Reviews, 12, 1: 85-105.
  14. Carroll A.B. (1979). A Three-Dimensional Conceptual Model of Corporate Performance. Academy of Management Review, 4, 4: 497-505.
  15. Carroll A.B. (1994). Social Issues in Management Research. Business and Society, 33, 1: 5-25.
  16. Carrol A.B. (1999). Corporate Social Responsibility. Evolution of Definitional Construct. Business and Society, 38, 3: 268-295.
  17. Cerana N. (2004). Comunicare la responsabilità sociale: teorie, modelli, strumenti e casi d’eccellenza. Milano: FrancoAngeli.
  18. Chirieleison C. (2002). Le strategie sociali nel governo dell’azienda. Milano: Giuffrè. Clarkson M., Li Y., Richardson G.D., Vasvari F.P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organization and Society, 33: 302-327.
  19. Cochran P.L. (2007). The evolution of corporate social responsibility. Business Horizons, 50, 6: 449-54.
  20. Cormier D., Gordon, I. (2001). An examination of social and environmental reporting strategies. Accounting, Auditing & Accountability Journal, 14: 587-616.
  21. Cornelissen J. (2004). Corporate Communications. Theory and Practice. London: Sage.
  22. Crane A., Palazzo G., Spence L. J., Matten D. (2014). Contesting the Value of “Creating Shared Value”. California Management Review, 56, 2: 130-153.
  23. Dacin P.A., Dacin M.T., Matear M. (2010). Social entrepreneurship: why we don’t need a new theory and how we move forward from here. The academy of management perspectives, 24, 3: 37-57.
  24. Dahlsrud A. (2008). How corporate social responsibility is defined: An analysis of 37 definitions. Corporate Social Responsibility & Environmental Management, 15, 1: 1-13.
  25. Davis K. (1960). Can business afford to ignore social responsibilities? California Management Review, 2: 70-76. Donaldson T., Dunfee T. W. (1994).Towards a Unified Conception of Business Ethics: Integrative Social Contracts Theory. Academy of Management Review, 19: 252-284. Davis K. (1973). The case for and against business assumptions of social responsibilities. Academy of Management Journal, 16: 312-317.
  26. Deegan C. (2002 b). Australian Financial Accounting. Sydney: McGraw Hill Book Company.
  27. Deegan C. (2002 a). The legitimating effects of social and environmental disclosures:
  28. A theoretical foundation. Accounting, Auditing and Accountability Journal, 15, 3: 282-311.
  29. Deephouse D.L., Carter, S.M. (2005). An examination of differences between organizational legitimacy and organizational reputation. Journal of Management Studies, 42, 2: 329-60.
  30. Del Baldo M. (2010). Consenso, reputazione sociale, prossimità territoriale: risorse immateriali “core” nell’economia delle PMI. L’esperienza di un protagonista del territorio: BoxMarche Spa. Economia Aziendale Online, 1, 2: 111-130.
  31. Donaldson T. (1982). Corporations and Morality. Englewood Cliffs, N.J.: Prentice Hall.
  32. Donaldson T., Dunfee T.W. (1999). Ties That Bind: A Social Contracts Approach to Business Ethics. Boston: Harvard Business School Press.
  33. Donaldson T., Preston L.E. (1995), The stakeholder theory of the corporation: concepts, evidence and implications. Academy of Management Review, 20, 1: 65-91.
  34. Dong S., Burritt, R.L., (2010). Cross-sectional benchmarking of social and environmental reporting practice in the Australian oil and gas industry. Sustainable Development, 18: 108-118.
  35. Dowling J. and J. Pfeffer (1975). Organizational Legitimacy: Social Values and Organizational behaviour. Pacific Sociological Review, 18, 1: 122-126.
  36. Du S., Bhattachary C.B. and Sen S. (2010). Maximizing business returns to corporate social responsibility (CSR): the role of CSR communication. International Journal of Management Reviews, 12, 1: 8-19.
  37. Duarte A.P., Mouro C. and Neves J. (2010). Corporate social responsibility: Mapping its social meaning. Management Research: The Journal of the Iberoamerican Academy of Management, 8, 2: 101-122.
  38. Dye R.A. (1985). Disclosure of non-proprietary information. Journal of Accounting Research, 23, 2: 123-145.
  39. Elkington J. (1997). Cannibals with Forks. The Triple Bottom Line of 21st Century Business. Oxford: Capstone Publishing.
  40. European Commission (2001). Green paper: Promoting a Euro-pean framework for corporate social responsibility. Brussels: EU Commission.
  41. European Commission. (2011). A renewed EU strategy 2011-14 forcorporate social responsibility. Brussels: EU Commission.
  42. Evans J.H. III, Sridhar S.S. (2002). Disclosure Disciplining Mechanisms: Capital Markets, Product Markets and Shareholder. The Accounting Review, 77, 3: 595-626.
  43. Everaert P., Bouten L., Van Liedekerke L., De Moor L. and Christiaens J. (2009). Discovering patterns in corporate social responsibility (CSR) reporting: A transparent framework based on the Global Reporting Initiative’s (GRI).
  44. Ferrari L., Renna S., Sobrero R. (2009), Oltre la CSR. L’impresa del Duemila verso la Stakeholder Vision. Torino: ISEDI.
  45. Fifka M.S. (2011). Corporate responsibility reporting and its determinants in comparative perspective e a review of the empirical literature and a meta-analysis. Business Strategy and the Environment, 22, 1: 1-35. Fombrun C.J., Van Riel C.B.M. (2003). Fame & Fortune: how Successful Companies Build Winning Reputation. Upper Suddle River: Prentice Hall Financial Times.
  46. Fombrun C., Shanley M. (1990). What’s in A Name? Reputation Building and Corporate Strategy. Academy of Management Journal, 33, 2: 233-258.
  47. Forehand M. R., Grier S. (2003). When is honesty the best policy? The effect of stated company intent on consumer skepticism. Journal of Consumer Psychology, 13: 349-356.
  48. Fortanier F., Kolk A. and Pinkse J., (2011). Harmonization in CSR reporting: MNEs and global CSR standards. Management International Review, 51: 665-696.
  49. Freeman R.E. (1984). Strategic Management. A Stakeholder Approach. Boston: Pitman.
  50. Freeman R.E. (2010). Managing for stakeholders: trade offs or Value Creation. Journal of Business Ethics, 96: 7-9.
  51. Friedman M. (1970). The Social Responsibility of Business is to Increase Its Profits. New York Times, 13 September, 122-126.
  52. Garriga E. Melé D. (2004). Corporate social responsibility theories: mapping the territory. Journal of Business Ethics, 53: 51-71.
  53. Gazzola P., Mella P. (2006). Corporate Performance and Corporate Social Responsibility (CSR). A necessary choice? EconomiaAziendale2000 web, 3: 1-22.
  54. GBS (2013). Il bilancio sociale 2013 standard, principi di redazione del bilancio sociale. Milano: Giuffré Editore.
  55. Golob U., Podnar K. (2014). Critical points of CSR-related stakeholder dialogue in practice. Business Ethics: A European Review, 23:3, 248-257.
  56. Goodpaster K.E. (1983). The Concept of Corporate Responsibility. Journal of Business Ethics, 2, 1:1-22.
  57. Gray R., Javad M., Power D.M. and Sinclair C.D. (2001). Social and environmental disclosure and corporate characteristics: A research note and extension. Journal of Business Finance & Accounting, 28: 327-356.
  58. Gray R., Javad M., Power D.M. and Sinclair C.D. (2001). Social and environmental disclosure and corporate characteristics: a research note and extension. Journal of Business Finance & Accounting, 28, 3 & 4: 327-356.
  59. Gray R., Kouhy R., Lavers S. (1995). Methodological Themes. Constructing a Research Database of Social and Environmental Reporting by UK Companies’. Accounting, Auditing & Accountability Journal, 8, 2: 78-101.
  60. Guthrie, J., Petty, R. (2000). Are companies thinking smart? Australian CPA, July, 62-5.
  61. Hahn R., Kühnen M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59: 5-21.
  62. Harmoni A. (2012). Official website as a means of stakeholder dialogue on corporate social responsibility. International Conference on Eurasian Economies, Almaty (Kazakhstan), 11-13 October.
  63. Heyes A.G. (2005). A Signaling Motive for Self-regulation in the Shadow of Coercion. Journal of Economics and Business, 57, 3: 238-46.
  64. Hockerts K. (2006). Entrepreneurial opportunity in social purpose business ventures. In Mair J., Robinson J., Hockerts K., a cura di, Social Entrepreneurship, Palgrave: Macmillan. Ingram R., Frazier K. (1980). Environmental performance and corporate disclosure. Journal of Accounting Research, 18: 612-622.
  65. Invernizzi E. (1996). La comunicazione organizzativa. Milano: Giuffrè.
  66. Jones K., Alabaster T. and Walton J. (1998). Virtual Environments for environmental reporting. Greener Management International, 21: 121-137.
  67. Jones M.J. (2010). Accounting for the environment: Towards a theoretical perspective for environmental accounting and reporting. Accounting Forum, 34: 123-138.
  68. Jose A, Lee S.M. (2007). Environmental reporting of global corporations: a content analysis based on website disclosures. Journal of Business Ethics, 72: 307-321.
  69. Jose A., Lee S. (2007). Environmental Reporting of Global Corporations: A Content Analysis based on Website Disclosures. Journal of Business Ethics, 72: 307-321.
  70. Khozein A. (2013). Sustainability Accounting, What it is and is not. International Journal of Accounting and Financial Management, 13: 726-736.
  71. Krippendorf, K. (1980). Content Analysis: An Introduction to its Methodology. Beverly Hills: Sage Publications, Inc.
  72. Levy D.L., Brown H.S. and De Jong M. (2010). The contested politics of corporate governance: the case of the Global Reporting Initiative. Business & Society, 49: 88-115.
  73. Lichtenstein D.R., Drumwright, M.E. and Braig, B.M. (2004). The effects of corporate social responsibility on customer donations to corporate-supported non profits. Journal of Marketing, 68: 16-32.
  74. Lindgreen A., Swaen V. (2009), Corporate social responsibility. International Journal of Management Reviews, 12, 1: 1-7.
  75. Lindgreen A., Swaen V. and Johnston W.J. (2009). Corporate social responsibility: An empirical investigation of U.S. organizations. Journal of Business Ethics, 85, 2: 303-323.
  76. Logsdon J.M., Wood D.J. 2002. Reputation as an emerging construct in the business and society field: An introduction. Business & Society, 41, 4: 365-370.
  77. LundquistSrl (2012). Oltre la Comunicazione Taglia-e-Incolla: Il Web come Leva Strategica per la Sostenibilità, CSR Online Awards 2012: Italy 100.
  78. Lyon T.P., Maxwell J.W. (2011). Greenwash: Corporate environmental disclosure under threat of audit. Journal of Economics & Management Strategy, 20: 3-41.
  79. Manetti G. (2011). The quality of stakeholder engagement in sustainability reporting: empirical evidence and critical points. Corporate Social Responsibility and Environmental Management, 18: 110-122.
  80. Michelini L., Fiorentino D. (2012). New business models for creating shared value. Social Responsibility Journal, 8, 4, 561-577.
  81. Michelini L. (2012). Corporate Social Entrepreneurship and New Business Models. In Social Innovation and New Business Models (19-35). Springer Berlin Heidelberg.
  82. Mohr L., Eroglu D. and Ellen P. (1998). The development and testing of a measure of skepticism toward environmental claims in marketers’ communications. Journal of Consumer Affairs, 32, 1: 30-55.
  83. Neu D.H., Warsame H. and Pedwell K. (1998). Managing Public Impressions: Environmental Disclosures in Annual Reports. Accounting, Organizations and Society, 23, 3: 265-282.
  84. Neves J., Bento L. (2005). Traditional values and the pressures oftransformation. In A.
  85. Habish, J. Jonker, M. Wegner, R. Schim-peter, a cura di, Corporate social responsibility across Europe (303-314). Berlino: Heidelberg: Springer.
  86. Niemark M.K. (1995). The Hidden Dimensions of Annual Reports: Sixty Years of Social Conflict at General Motors. Princeton, NJ: Markus Wiener. Niskanen J., Nieminen T. (2001). The objectivity of corporate environmental reporting: A study of Finnish listed firms’ environmental disclosures. Business Strategy & the Environment, 10: 29-37.
  87. Nurn C.W, Tan G. (2010). Obtaining Intangible And Tangible Benefits From Corporate Social Responsibility. International Review of Business Research Papers, 6,4: 360-371.
  88. O’Donovan G. (2002). Environmental disclosures in the annual report – Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing and Accountability Journal, 15, 3: 344-371.
  89. Orlitzky M., Benjamin J. D. (2001). Corporate Social Performance and Firm Risk: A Meta-Analytic Review. Business & Society, 40, 4: 369-396.
  90. Patte D.M. (2002). The relation between environmental performance and environmental disclosure: a research note. Accounting, Organizations and Society, 27: 763-773.
  91. Post J.E., Preston L.E. and Sachs S. (2002). Redefining the corporation – Stakeholder management and organizational wealth. Stanford: Stanford University Press.
  92. Preston L.E., Post J.E. (1975). Private Management and Public Policy: The Principle of Public Responsibility. Englewood Cliffs, NJ: Prentice Hall.
  93. Preston L.E., Post J.E. (1981). Private Management and Public Policy. California Management Review, 23, 3: 56-63.
  94. Purcell J.A., Loftus J.A. (2007). Corporate social responsibility: Expanding directors’ duties or enhancing corporate disclosure. Australian Journal of Corporate Law, 21, 2: 135-160.
  95. Reynolds M.A., Yuthas K. (2008). Moral discourse and corporate social responsibility reporting. Journal of Business Ethics, 78, 1-2: 47-64.
  96. Roberts R.W. (1992). Determinants of corporate social responsibility disclosure: an application of stakeholder theory. Accounting, Organizations and Society, 17, 6: 595-612.
  97. Wood D.J. (2010). Measuring corporate social performance: A review. International Journal of Management Reviews, 12: 50-84.
  98. Sacconi L. (2004). Responsabilità sociale come governance allargata d’impresa: un’interpretazione basata sulla teoria del contratto sociale e della reputazione. Liuc Papers n. 143, Serie Etica, Diritto ed Economia, 11: 1-8.
  99. Schwartz M.S., Carroll A.B. (2003). Corporate Social Responsibility: A Three-Domain Approach. Business Ethics Quarterly, 13, 4: 503-530.
  100. Selznick P. (1992). The Moral Commonwealth: Social Theory and the Promise of Community. Berkeley: University of California Press.
  101. Sethi S.P. (1975). Dimensions of Corporate Social Performance: An Analytical Framework. California Management Review, 17, 3: 58-65.
  102. Shocker A.D., Sethi S.P. (1974). An Approach to Incorporating Social Preferences in Developing Corporate Action Strategies. In the Unstable Ground: Corporate Social Policy in a Dynamic Society. Los Angeles: Melville Publishing Company, 67-80.
  103. Siano A. (2012), La comunicazione per la sostenibilità nel management delle imprese. Sinergie, rivista di studi e ricerche, 89: 3-23.
  104. Soloman R., Hansen K. (1985). It’s good business. New York: Atheneum.
  105. Suchman, M.C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20: 571-610.
  106. Swanson L.A., Di Zhang D. (2010). The social entrepreneurship zone. Journal of Nonprofit & Public Sector Marketing, 22, 2: 71-88.
  107. Thompson P., Zakaria Z., (2004). Corporate social responsibility reporting in Malaysia progress and prospects. Journal of Corporate Citizenship, 13, 125-136. Toppinen A., Korhonen-Kurki K. (2013), Global Reporting Initiative and social impact in managing corporate responsibility: a case study of three multinationals in the forest industry. Business Ethics: A European Review, 22, 2: 202-217.
  108. Tsang E.W.K. (1998). A longitudinal study of corporate social reporting in Singapore: the case of the banking, food and beverages and hotel industries. Accounting Auditing and Accountability Journal, 11, 5: 624-635.
  109. Unerman J. (2000). Methodological Issues. Reflections on Quantification in Corporate Social Reporting Analysis. Accounting, Auditing & Accountability Journal, 13, 5: 667-680.
  110. Unerman J., O‘Dwyer B. (2007). The business case for regulation of corporate social responsibility and accountability. Accounting Forum, 31: 332-353.
  111. Vuontisjärvi T. (2006). Corporate Social Reporting in the European Context and Human Resource Disclosure: an Analysis of Finnish Companies. Journal of Business Ethics, 69, 4: 331-354.
  112. Wanderley L.S., Lucian R., Farache F. and De Sousa Filho J.O. (2008). CSR Information disclosure on the web: A context-based approach analysing the influence of country of origin and industry sector. Journal of Business Ethics, 82: 369-378.
  113. Wartick S., Cochran P.L. (1985). The Evolution of Corporate Social Performance Model. Academy of Management Review, 10, 4: 758-769.
  114. Wartick S.L., Rude R.E. (1986). Issues Management: Corporate Fad or Corporate Function?. California Management Review, 29, 1: 124-132.
  115. Windsor D. (2006). Corporate social responsibility: three key approaches. Journal of Management Studies, 43: 93-114.
  116. Wiseman J. (1982). An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society, 7, 1: 53-63.
  117. Wood D. J. (1991a). Social Issues in Management: Theory and Research in Corporate Social Performance. Journal of Management, 17, 2: 383-406.
  118. Wood D.J. (1991b). Corporate social performance revisited. Academy of Management Review, 16: 694-718
  119. Yoon Y., Gurhan-Canli Z. and Schwarz N. (2006). The effect of corporate social responsibility (CSR) activities on companies with bad reputations. Journal of Consumer Psychology, 16: 377-390.
  120. Zéghal D., Ahmed S.A. (1990). Comparison of Social Responsibility Information Disclosure Media Used by Canadian firms. Accounting, Auditing and Accountability Journal, 3, 1: 38-53.

Brunella Arru, in "MERCATI E COMPETITIVITÀ" 4/2015, pp. 15-46, DOI:10.3280/MC2015-004002

   

FrancoAngeli è membro della Publishers International Linking Association associazione indipendente e no profit per facilitare l'accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche