An Evaluation of the Framework for CSR Reporting

Claus Strue Frederiksen; Morten Ebbe Juul Nielsen

doi:10.1007/978-3-319-10909-1_12

An Evaluation of the Framework for CSR Reporting

Claus Strue Frederiksen, Morten Ebbe Juul Nielsen

Department of Communication

Abstract

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.

Original language	English
Title of host publication	Corporate Social Responsibility and Governance : Theory and Practice
Editors	Samuel Idowu, Claus Strue Frederiksen, Asli Yüksel Mermod, Morten Ebbe Juul Nielsen
Number of pages	12
Place of Publication	Cham
Publisher	Springer
Publication date	Jan 2015
Pages	241-252
Chapter	12
ISBN (Print)	978-3-319-10908-4
ISBN (Electronic)	978-3-319-10909-1
DOIs	https://doi.org/10.1007/978-3-319-10909-1_12
Publication status	Published - Jan 2015

Series	CSR, sustainability, ethics & governance

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

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An Evaluation of the Framework for CSR Reporting. / Frederiksen, Claus Strue; Nielsen, Morten Ebbe Juul.
Corporate Social Responsibility and Governance: Theory and Practice . ed. / Samuel Idowu; Claus Strue Frederiksen; Asli Yüksel Mermod; Morten Ebbe Juul Nielsen. Cham: Springer, 2015. p. 241-252 (CSR, sustainability, ethics & governance).

Research output: Chapter in Book/Report/Conference proceeding › Book chapter › Research › peer-review

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An Evaluation of the Framework for CSR Reporting

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