Extant studies demonstrated that internal and external variables affecting firms’ behaviors towards CSR are determined by differences in national and cultural contexts (Papasolomou-Doukadis et al., 2005; Juholin, 2004; Fulop et al., 2000; Tencati et al., 2004; Abreu et al., 2005). In The article explores the cross-cultural and institutional differences between developed and emerging economies through an original perspective which analyzes the social and environmental content of corporate reports – whether social or financial. Previous works, indeed, suggested that the country institutional setting – as well as industrial one – affects the disclosure of CSR related information by firms (Kolk et al., 2001; Kolk 2005; Maignan and Ralston, 2002, Meek et al., 1995). Results confirm different approaches between the companies in the two countries and suggest driven by the institutional context. While Italian reports include extensive information towards a wide range of stakeholders, Brazilian ones are more specific and aimed at demonstrating the commitment to the critical problems of the national population.

Ferri, L. M., Pedrini, M., Exploring distinct approaches to CSR reporting. Do developed and emergent countries play differently?, Selected paper, in EURAM 2012, (Rotterdam, 06-08 June 2012), euram, Rotterdam 2012: 1-27 [http://hdl.handle.net/10807/34066]

Exploring distinct approaches to CSR reporting. Do developed and emergent countries play differently?

Ferri, Laura Maria;Pedrini, Matteo
2012

Abstract

Extant studies demonstrated that internal and external variables affecting firms’ behaviors towards CSR are determined by differences in national and cultural contexts (Papasolomou-Doukadis et al., 2005; Juholin, 2004; Fulop et al., 2000; Tencati et al., 2004; Abreu et al., 2005). In The article explores the cross-cultural and institutional differences between developed and emerging economies through an original perspective which analyzes the social and environmental content of corporate reports – whether social or financial. Previous works, indeed, suggested that the country institutional setting – as well as industrial one – affects the disclosure of CSR related information by firms (Kolk et al., 2001; Kolk 2005; Maignan and Ralston, 2002, Meek et al., 1995). Results confirm different approaches between the companies in the two countries and suggest driven by the institutional context. While Italian reports include extensive information towards a wide range of stakeholders, Brazilian ones are more specific and aimed at demonstrating the commitment to the critical problems of the national population.
2012
Inglese
EURAM 2012
Euram Annual Conference 2012
Rotterdam
Selected paper
6-giu-2012
8-giu-2012
Ferri, L. M., Pedrini, M., Exploring distinct approaches to CSR reporting. Do developed and emergent countries play differently?, Selected paper, in EURAM 2012, (Rotterdam, 06-08 June 2012), euram, Rotterdam 2012: 1-27 [http://hdl.handle.net/10807/34066]
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10807/34066
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact