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2019 | OriginalPaper | Buchkapitel

3. The Reporting Tools of Corporate Social Responsibility

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Abstract

The third chapter examines the reporting tools of the CSR. They provide information on the CSR strategy, on the initiatives implemented in this regard and on the results achieved by the single organization in order to gain the legitimacy and consensus of the stakeholders, in compliance with a principle of “accountability”. During the last twenty years there has been a noticeable increase in the diffusion of the different CSR reports by any type of organization. This diffusion, which took place on a voluntary basis, has brought about the need to provide companies and their stakeholders with standards of reference ruling the structure and content of these documents. The standards related to the main types of reports currently published by companies are illustrated in the chapter. In particular, they are: the GBS model for the social report, the reference standards for environmental communication documents, the GRI Guidelines and Standards for the sustainability report and the IIRC Framework for the integrated report.

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Fußnoten
1
Legitimacy is defined by Suchman (p. 574) “a generalized perception or assumption that the actions of an entity are desirable, proper or appropriate within some socially constructed system of norms, values, beliefs and definitions”. See Suchman (1995). Managing legitimacy: strategic and institutional approaches. Academy of Management Journal, 20, 571–610. The concept of legitimacy plays a central role in both stakeholder theory and legitimacy theory to explain management motivations for corporate social disclosure. Regarding stakeholder theory, see among others, Roberts (1992). Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society, 17(6), 595. With reference legitimacy theory, see for example Deegan (2002). Introduction: the legitimizing effect of social and environmental disclosures: a theoretical foundation. Accounting, Auditing and Accountability Journal, 15, 282–311; Dowling et al. (1975). Organizational legitimacy: Social values and organizational behavior. The Pacific Sociological Review, 18: 122–136; Gray et al. (1996). Accounting and Accountability: Social and Environmental Accounting in a Changing World. Prentice Hall Europe, Lindblom (2010). The implications of organizational legitimacy for corporate social performance and disclosure, Social and Environmental Accounting, edited by Grey, R., Bebbington, J., & Grey, S. 51–63, London: Sage Publications; and Mathews (1993). Socially Responsible Accounting, London: Chapman Hall. Legitimacy theorists often rely upon the notion of a “social contract” and the assumption that organizations will adopt various legitimation tools—including disclosure—to inform the general public that the organization is attempting to comply with societal expectations and therefore to comply with the social contract.
 
2
In social and environmental accounting literature, many researchers concur that social and environmental disclosures can be employed by an organization to mitigate legitimacy threat and reduce the legitimacy gap. See for example Deegan et al. (2002). An examination of the corporate social and environmental disclosures BHP from 1983–1997: A test of legitimacy theory. Accounting, Auditing and Accountability Journal, 15(3), 312–343; Deegan et al. (2000). Firms disclosure reactions to major social incidents: Australian evidence. Accounting Forum, 24(1), 101–130; Hogner (1982). Corporate social reporting: Eight decades of development in US steel. Research in Corporate Performance and Policy, 4, 243–250; Patten (1992). Intra-industry environmental disclosure in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society, 17(5), 471–475. The legitimacy theory implies that the top management of an organization is responsible for recognizing the legitimacy gap and for carrying out necessary social practices and disclosing the information accordingly to stakeholders to ensure accountability.
 
3
See among others, Zadek et al.(1997). Building corporate accountability. Emerging practises in social and ethical accounting, auditing and reporting, London, Erthscan 1997.
 
4
According to this model, the process of building the social budget is divided into three phases.
In the first phase, the parameters and purpose of the process are defined (formalization of the values and objectives of the organization, identification of the stakeholders and the relevant issues for them, preparation of a budget for social reporting, setting up of the auditing process). In the second phase, the process of stakeholder consultation is started and indicators and performance measures are defined. The company's interlocutors are actively involved in identifying the most appropriate indexes. The third phase concerns the analysis of the collected data and the preparation of the social report by the internal staff responsible. The document is submitted to an external audit and, when approved, is brought to the attention of the auditor's report of all key stakeholders. All three phases involve the intervention of an external consultant supporting the work of the staff involved in the process of building the social budget.
See Evans (1997). Accounting for Ethics: Traidcraft plc. Uk. In Evans R.–Pruzan P.-Zadek S. (Eds), Building Corporate Accountability: Emerging Practice in Social and Ethical Accounting and Auditing, London: Earthscan.
 
5
Based on the values defined by relevant stakeholders, the model of the Ethical Accounting Statement aims to determine to what extent the company complies with their expectations. Within this model, «dialogue circle» (groups formed by representatives of the various categories of external interlocutors and by employees of the company who have the role of facilitators) are developed. They are a fairly effective tool to increase stakeholder engagement at various stages of reporting. This model, first adopted by SBn Bank, is widespread in Scandinavia.
See Pruzan (1997). The Ethical dimension of Banking: Sbn Bank, Denmark.
 
6
There are exceptions in some countries where the social report is compulsory for specific categories of businesses and is therefore governed by statutory provisions. The most significant case in this regard is France, where the Law 769 of 1977 imposed an obligation on medium-sized enterprises and establishments (the limit from which the obligation to draft the social report was initially set for establishments with 750 employees and subsequently—since 1982—extended to those with more than 300 employees) to publish the social report and above all it regulated the structure and contents of the document. The French social report provides for the inclusion in the document of a set of indicators, which are articulated according to a decimal classification scheme with four compulsory analysis levels. The widespread use of quantitative data is intended to reduce the risk of subjectivity of the information transmitted and allow for more effective control. However, this information only concerns internal aspects of the enterprise and essentially pertains to a single stakeholder category. employees.
 
7
The Social Bilanz Praxis model is divided into 3 documents:
(1) Social Report (der Sozialbericht)
(2) Value-Added Account (Wertschõpfungsrechnung)
(3) Social account (Sozialrechnung).
The Social Report has a descriptive form, but it is accompanied by a series of statistics, mainly but not exclusively (unlike the French experience) about the staffing conditions. The Value-Added Account illustrates the magnitude of this result and how it is distributed among the various stakeholders who have contributed to its formation. Finally, the Social Account is structured in six distinct sections, relating to business relationships with: (a) collaborators; (b) lenders; (c) State; d) public in general; (e) natural environment; (f) the business itself.
 
8
According to Rusconi's classification, the first goal that often leads businesses to publish the social report is that of “public relations”. The pursuit of this purpose is closely linked to the characteristic of volunteering in the drafting of the social report and the lack of codified rules. A social report prepared with the primary or predominant purpose of highlighting a positive image of the company is a document that gives a partial picture of the situation by not exposing the negative social consequences of the company's business. Rusconi (1988). Il bilancio sociale d’impresa, Milan: Giuffré.
 
9
To continue the work started, the Group was established in October 2001 as a research association to which six Italian universities, trade associations, professional bodies, audit firms, professionals and scholars interested in the topic have joined, in addition to those who participated in the preparation of the Drafting Principles.
 
10
These are not real standards, but simply documents that deepen certain issues and that can form the basis for future new standards. To date, the following research documents have been published:
• Guidelines for the revision of the social report (Research documents no. 1);
• The performance indicators for sustainability reporting and rating (Research documents No. 2);
• The value-added environmental reporting (Research documents 3);
• Corporate Governance and social responsibility (Research documents 4);
• The performance indicators in social reporting (Research documents no. 5);
• The social reporting for the regions (Research documents no. 6);
• The social reporting in universities (Research documents no. 7);
• The social reporting in intangibles (Research documents no. 8);
• The social reporting of healthcare companies (Research documents no. 9);
• The social reporting of non-profit organizations (Research documents no. 10);
• The social-environmental report in the business groups (Research documents n. 11);
• The territorial reporting: the purposes, the process, the indicators (Research documents 12);
• The social reporting of schools (Research documents no. 13);
• The new frontiers of social reporting: web reporting. Guidelines (Research documents no. 14).
 
11
The social report must be drawn up periodically, “normally at the end of each financial year and, ideally, in a contextual manner to the financial statements, signed by the governing body that assumes responsibility for the information produced and disclosed”. Gruppo di studio per il bilancio sociale (2013). Il bilancio sociale GBS 2013. Standard. Principi di redazione del bilancio sociale, Milan: Giuffré, p. 14.
 
12
The social report presents the results achieved in the last year comparable to those of the previous year and with the targets formulated thus constituting an ex post document, but also “with a strong future orientation, as required by the reporting standards, which accentuate its role as a management tool”. Ibidem, p. 14.
 
13
“The value added amounts related to external liberalities are not a remuneration but are a real donation. The data is relevant as it contributes to express the company's external social sensitivity, although this should not be confused with the full implementation of a responsible behavior of the entire management, starting with the core business”. Ibidem p. 45.
 
14
The amount of the environmental value added can only be calculated if environmental costs and revenues are disassembled.
 
15
“The socio-environmental report has to be presented with an array of information that refers to the statement about identity (values, mission, strategies and policies) as well as to the identified stakeholders, giving the reader the opportunity to verify what this statement has been more or less realized and respected, and thus allowing an overall assessment of entrepreneurial behavior”. Ibidem p. 46.
 
16
Benchmarks should be used only if data is extracted from official and public sources.
 
17
Areas of intervention are identified in relation to the priority stakeholders, which are heavily involved in business activity, by being invested their legitimate rights and/or legitimate interests. In compliance with the principle of inclusion, all relevant internal and external stakeholders should be present in the socio-environmental report.
 
18
The decision to provide detailed environmental information “can result in an independent environmental report”. This is especially the case for companies operating in areas with high environmental impact. Ibidem p. 71. With reference the environmental report, see the next paragraph.
 
19
However, it is necessary to point out the presence, in countries such as Denmark, the Netherlands, New Zealand and Indonesia of legislative measures that have made this type of document mandatory, albeit limited to some types of plants.
 
20
Bottom line represents the last line of the income statement, in which the result for the year is determined.
 
21
The best known of these is the Procter & Gamble.
 
22
This international initiative is characterized by the involvement of representatives of companies, non-profit groups, accounting bodies, investment organizations, trade unions and other numerous stakeholders.
 
23
CERES was established in 1989 as a coalition between environmentalists, companies and pension funds oriented towards sustainable development. The activity, focused on environmental issues, led to the issuance of a series of reference principles concerning the protection of the biosphere, the sustainable use of natural resources, the reduction and disposal of waste, the conservation of energy, the development of audit and drafting of reports, etc. For more information, see www.​ceres.​org.
 
24
GRI Guidelines apply to multinational organizations, public agencies, smaller and medium enterprises, NGOs, industry groups and others. For municipal governments, they have generally been subsumed by similar guidelines from the UN ICLEI.
 
25
The GRI system in the versions prior to the G4 established three levels of application of the Guidelines, indicated in ascending order with the letters “C”, “B” and “A”, in order to satisfy respectively the needs of those who draft the sustainability report for the first time, have gained a certain degree of experience, are fully compliant with the necessary requirements. For each level, if the organization submitted the report to an assurance process, it could add a "plus" (for example “C +”, “B +” or “A +”).
 
26
“In this way G4 invites companies to analyze the fundamental links between their sustainability impacts and their business strategy and operations. By taking a strategic and materiality-based approach, organizations will get greater value out of reporting, and a greater return for the resources they invest”. Global Reporting Initiative—GRI (2013a), An introduction to G4. The next generation of sustainability reporting”, Amsterdam, p. 4.
 
27
The integrated report is the new document for the communication of financial and non-financial information of companies that has been increasingly establishing itself in the last years worldwide. See par. 6 of this chapter. With reference to the relationships between sustainability and integrated reports, G4 states: “The emerging idea of integrating strategic sustainability-related information with other material financial information is a significant and positive development. Sustainability is, and will increasingly be, central to the change that companies, markets and society will be navigating. Sustainability information that is relevant or material to a company’s value prospects should therefore be at the core of integrated reports”. Ibidem, p. 3.
 
28
As stated in the same Guidelines, “transparency” constitutes the value and the underlying objective of all the drafting principles described in the text.
 
29
“Through the integrated report, an organization provides a concise communication about how its strategy, governance, performance and prospects lead to the creation of value over time. Therefore, the integrated report is not intended to be an extract of the traditional annual report nor a combination of the annual financial statements and the sustainability report. However, the integrated report interacts with other reports and communications by making reference to additional detailed information that is provided separately. Although the objectives of sustainability reporting and integrated reporting may be different, sustainability reporting is an intrinsic element of integrated reporting. Sustainability reporting considers the relevance of sustainability to an organization and also addresses sustainability priorities and key topics, focusing on the impact of sustainability trends, risks and opportunities on the long term prospects and financial performance of the organization. Sustainability reporting is fundamental to an organization’s integrated thinking and reporting process in providing input into the organization’s identification of its material issues, its strategic objectives, and the assessment of its ability to achieve those objectives and create value over time”. Global Reporting Initiative (2013b), G4: Sustainability Reporting Guidelines. Reporting principles and standard disclosures, p. 85.
 
30
Reports that make explicit reference to applying the GRI Standards (through relevant in accordance claims) or GRI’s Sustainability Reporting Guidelines and contain a GRI Content Index (exceptional case being the GRI-Referenced reports).
 
31
Reports that make specific reference to or use elements of GRI’s Sustainability Reporting Guidelines but do not include a GRI Content Index.
 
32
Any reports that do not fall under the category of GRI-Standard or any other type of sustainability, corporate responsibility, or integrated report which does not reference or use the Guidelines. As long as these reports cover a wide range of sustainability topics they would fall into this category.
 
33
The countries considered in this study are: 1. Angola 2. Australia 3. Austria 4. Belgium 5. Brazil 6. Canada 7. Chile 8. China 9. Colombia 10. Cyprus 11. Czech Republic 12. Denmark 13. Finland 14. France 15. Germany 16. Greece 17. Hungary 18. India 19. Ireland 20. Israel 21. Italy 22. Japan 23. Kazakhstan 24. Luxembourg 25. Malaysia 26. Mexico 27. New Zealand 28. Nigeria 29. Norway 30. Oman 31. Peru 32. Poland 33. Portugal 34. Romania 35. Russia 36. Singapore 37. Slovakia 38. South Africa 39. South Korea 40. Spain 41. Sweden 42. Switzerland 43. Taiwan (ROC) 44. Thailand 45. The Netherlands 46. Turkey 47. United Arab Emirates 48. UK 49. US.
 
34
The underlying trend of 75 percent applies when looking at the same sample of countries in 2015 and 2017. The overall N100 rate in 2017 is 72 percent due to the inclusion of 5 new countries with relatively low reporting rates in the 2017 research.
 
35
Meanwhile, 13 percent of N100 and 12 percent of G250 companies are using stock exchange guidelines.
 
36
The two options for preparing a report in accordance with the GRI Standards (Core and Comprehensive) remain unchanged.
 
37
Some useful references on integrated reporting are: Adams (2015). The International Integrated Reporting Council: a call to action. Critical Perspectives on Accounting, 27, 23–28; Adams et al. (2016). Exploring the implications of integrated reporting for social investment (disclosures). The British Accounting Review, 48, 283–296; Brown (2014). Integrated reporting: on the need for broadening out and opening up. Accounting, Auditing & Accountability Journal, 27(7), 1120–1156; Cheng, M., Green, W., Conradie, P., Konishi, N., & Romi, A. (2014). The international integrated reporting framework: key issues and future research opportunities. Journal of International Financial Management & Accounting, 25(1), 90–119; Eccles et al. (2011). Integrated reporting in the cloud, IEDE Business School; Eccles et al. (2010). One Report: Integrated Reporting for a Sustainable Strategy, John Wiley & Sons, Inc.; Eccles et al. (2015). The Integrated reporting movement: Meaning, Momentum, Motives and Materiality. Wiley; Eccles and Saltzman (2011). Achieving sustainability through integrated reporting, Stanford Summer Innovation Review, 56–61; Fernandez-Feijoo et al. (2016). Integrated reporting: an international overview. Business Ethics: A European Review, Volume 25 Number 4 October 2016; Frıas-Aceituno et al. (2013). The role of the board in the dissemination of integrated corporate social reporting. Corporate Social Responsibility and Environmental Management, 20:4, 219–233; Higgins et al. (2014). Walking the Talk(s): organisational narratives of integrated reporting. Accounting, Auditing & Accountability Journal, 27(7), 1090–1119; Simnett amd Huggins (2015). Integrated reporting and assurance: where can research add value? Sustainability Accounting, Management and Policy Journal, 6(1); Stubbs and Higgins (2014). Integrated reporting and internal mechanisms of change. Accounting, Auditing & Accountability Journal, 27(7), 1068–1089; Villiers et al. (2014). Integrated reporting: insights, gaps and an agenda for future research. Accounting, Auditing and Accountability Journal, 27:7, 1042–1067.
 
38
About the impact of integrated reporting on integrated thinking, see for example: Cheng et al. (2014). The international integrated reporting framework: key issues and future research opportunities. Journal of International Financial Management & Accounting, 25(1), 90–119.
 
39
Regardless of the initiatives indicated in the text and already before their occurrence, some companies had independently developed the integrated report recognizing its degree of importance and identifying its benefits in the communication strategy to stakeholders. Among these, Novozymes, a Danish enzyme company spun off from Novo Nordisk in 2000, produced the first corporate integrated report in 2002. Novo Nordisk started integrated reporting in 2004. Since 2008 there has been a widespread use of this practice, in particular in the United States with the United Technologies Corporation (UTC), in 2009 with the American Electric Power (AEP) and with Southwest Airlines. In Europe, the first companies (in addition to those previously mentioned) were in France AXA, BASF in Germany, Novartis in Switzerland, Van Gansewinkel Group and Philips in the Netherlands, ENI in Italy as well as Monnalisa, a medium-sized company in Tuscany and Municipality of Reggio Emilia.
 
40
On 1 March 2010 the Johannesburg Stock Exchange (JSE) adopted the principles of the “The King Report on Governance for South Africa 2009” (King III) as part of its listing requirements. One of the recommendations of King III is the issue of integrated reports. In the King III Report (otherwise known as King Code of Governance for South Africa 2009), Integrated Reporting is referred to in this manner: “A key challenge for leadership is to make sustainability issues mainstream. Strategy, risk, performance and sustainability have become inseparable; hence the phrase ‘integrated reporting’ which is used throughout this Report”. See Institute of Directors in Southern Africa (2009). King Code of Governance Principles and the King Report on Governance (King III), September, Johannesburg http://​c.​ymcdn.​com/​sites/​www.​iodsa.​co.​za/​resource/​resmgr/​king_​iii/​King_​Report_​on_​Governance_​fo.​pdf.
 
41
This Directive states that “large undertakings which are public-interest entities exceeding on their balance sheet dates the criterion of the average number of 500 employees during the financial year shall include in the management report a non-financial statement containing information to the extent necessary for an understanding of the undertaking's development, performance, position and impact of its activity, relating to, as a minimum, environmental, social and employee matters, respect for human rights, anti-corruption and bribery matters, including: (a) a brief description of the undertaking's business model; (b) a description of the policies pursued by the undertaking in relation to those matters, including due diligence processes implemented; (c) the outcome of those policies; (d) the principal risks related to those matters linked to the undertaking's operations including, where relevant and proportionate, its business relationships, products or services which are likely to cause adverse impacts in those areas, and how the undertaking manages those risks; (e) non-financial key performance indicators relevant to the particular business”.
 
42
The IIRC is a global coalition of regulators, investors, companies, standard setters, the accounting profession and NGOs, whose mission is “to establish integrated reporting and thinking within mainstream business practice as the norm in the public and private sectors”.
 
43
In November 2011, as part of a general organizational and governance restructuring, the name changed from “International Integrated Reporting Committee” to “International Integrated Reporting Council”.
 
44
The Pilot Program lasted until September 2014 and included the “Business Network” with 90 businesses worldwide from multinationals to public sectors and the “Investor Network” with 30 investor organizations.
 
45
The revision work of the Discussion Paper 2011 framework was carried out in 2012 according to the comments of the public consultation and the results generated by the Pilot Program experimentation. In the same period, IIRC carried out a series of continuous consultation activities, including some Territorial and International Round Tables with representatives and experts from the financial and industrial community, governments and other stakeholders, to verify their expectations on integrated reporting and to obtain technical contributions for the development and adoption of a framework.
 
46
On April 16, 2013 the IR Draft Framework was launched, followed by a three-month consultation period. Finally, the feedback provided by the Pilot Program companies and international operators was collected and processed, and on December 9th the International IR Framework saw the light 1.0.
 
47
Organizations may categorize the capitals differently. In the Framework is stated that it “does not require an integrated report to adopt the categories identified above or to be structured along the lines of the capitals. Rather, the primary reasons for including the capitals in this Framework are to serve:
• As part of the theoretical underpinning for the concept of value creation;
• As a guideline for ensuring organizations consider all the forms of capital they use or affect”.
IIRC (2013), p. 13.
 
48
The key forms of connectivity of information include the connectivity between:
• the Content Elements;
• the past, present and future (learning to know, analyze the past and obtain relevant information is a good exercise to better understand the present and the future);
• the capitals;
• financial information and other information;
• quantitative and qualitative information;
• management information, board information and information reported externally;
• information in the integrated report, information in the organization’s other communications, and information from other sources.
 
49
“Several recent initiatives from the government, the financial regulator and the stock exchange in Japan have all helped to increase rates of Integrated Reporting in the country. In 2014, the Japanese Ministry of Economy, Trade and Industry (METI) produced a report on competitiveness and incentives for sustainable growth (known as the Ito Review). This report, among other recommendations, promoted two-way dialogue between companies and investors on the topic of sustainable growth. Integrated Reporting is seen as a useful tool for such dialogue. Also in 2014, the Japanese Financial Services Agency (FSA), the authority responsible for ensuring the stability of the Japanese financial system, published a Stewardship Code for institutional investors that reminds investors of their fiduciary duty and promotes sustainable growth within the Japanese economy. The code stipulates that investors should encourage their investee companies to practice Integrated Reporting. The following year in 2015, the Tokyo Stock Exchange published its Corporate Governance Code, which also encourages companies to adopt Integrated Reporting”. Yoshitake Funakoshi Partner Sustainability Services KPMG in Japan, in KPMG (2017), p. 25.
 
50
“Both Brazil and Mexico are keen to attract foreign investment, and Integrated Reporting is seen as a proxy for the good corporate governance that is crucial for attracting these investors. Integrated Reporting has always attracted keen interest in Brazil–many Brazilian companies joined the first IIRC Pilot Programme along with representatives from the Brazilian Development Bank. This, combined with the fact that Brazilian companies have traditionally been at the forefront of CR reporting trends accounts for the increasing popularity of Integrated Reporting in the country […] In Mexico, the rise in Integrated Reporting is being driven partly by the overall increase in CR reporting, with integrated reports seen as best practice for making sustainability information strategic, relevant and part of the broad story of value creation”. Richard Howitt, Chief Executive Officer International Integrated Reporting Council, in KPMG (2017), p. 25.
 
51
See above in the paragraph.
 
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Metadaten
Titel
The Reporting Tools of Corporate Social Responsibility
verfasst von
Massimo Valeri
Copyright-Jahr
2019
DOI
https://doi.org/10.1007/978-3-319-97649-5_3