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Published in:
2016 | OriginalPaper | Chapter
An Examination of Determinants of Corporate Social Responisbility Disclosure Strategies
Author : J. M. Simmons
Published in: Thriving in a New World Economy
Publisher: Springer International Publishing
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An increasing number of companies are voluntarily disclosing their social, environmental and economic impact. These efforts have allowed corporate leaders to demonstrate to society that their companies are behaving in a socially desirable manner (Gray et al. 1988). The use of reporting standards like those produced by the Global Reporting Initiative have become an integral part of firms’ CSR disclosure strategy (KPMG 2011). The GRI’s G3 Guidelines provide firms an option to declare a specific application level based on what they choose to report. Firms also have the option of 3
rd
party assurance to assure stakeholders that requirements have been met. (Moneva et al. 2006; Gamerschlag et al. 2011; GRI 2011).