An Evaluation of the Framework for CSR Reporting

TY - CHAP

T1 - An Evaluation of the Framework for CSR Reporting

AU - Frederiksen, Claus Strue

AU - Nielsen, Morten Ebbe Juul

PY - 2015/1

Y1 - 2015/1

N2 - The objective of this chapter is to present a framework for evaluating the quality of CSR reports. The evaluation framework is based on three lines of argument. First we argue that CSR reporting ideally ought to enable the stakeholders to evaluate a company’s CSR commitment in four different ways, including cross-sector comparison. Second, we argue that CSR concerns – or ought to concern – the ethical responsibilities of companies, implying that CSR reports should be evaluated on the basis of their ability to provide a fair and reasonably transparent sketch of the ethical behaviour of a given company. Third, we argue in favour of a specific normative framework for evaluating the current practice of CSR reporting. Finally, we use the normative framework to sketch the contours of a framework for evaluating the quality of CSR reports.

AB - The objective of this chapter is to present a framework for evaluating the quality of CSR reports. The evaluation framework is based on three lines of argument. First we argue that CSR reporting ideally ought to enable the stakeholders to evaluate a company’s CSR commitment in four different ways, including cross-sector comparison. Second, we argue that CSR concerns – or ought to concern – the ethical responsibilities of companies, implying that CSR reports should be evaluated on the basis of their ability to provide a fair and reasonably transparent sketch of the ethical behaviour of a given company. Third, we argue in favour of a specific normative framework for evaluating the current practice of CSR reporting. Finally, we use the normative framework to sketch the contours of a framework for evaluating the quality of CSR reports.

U2 - 10.1007/978-3-319-10909-1_12

DO - 10.1007/978-3-319-10909-1_12

M3 - Book chapter

SN - 978-3-319-10908-4

T3 - CSR, sustainability, ethics & governance

SP - 241

EP - 252

BT - Corporate Social Responsibility and Governance

A2 - Idowu, Samuel

A2 - Frederiksen, Claus Strue

A2 - Mermod, Asli Yüksel

A2 - Nielsen, Morten Ebbe Juul

PB - Springer

CY - Cham

ER -