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首页> 美国卫生研究院文献>Springer Open Choice >Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states
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Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states

机译：评估企业社会责任报告的质量：某些欧盟成员国的报告做法

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摘要

The organization may communicate its engagement in sustainability and may presents results achieved in this field by creating and publishing corporate social responsibility (CSR) reports. Today, we can observe a growing number of companies issuing such reports as a part of their annual reports or as stand-alone CSR reports. Despite the increase in the number of such reports their quality is different. CSR reports do not always provide complete data that readers desire, which in turn intensifies the problem with the evaluation and comparison of the organization’s results achieved in this scope. Differences also occur between reporting models used in different EU countries caused by, inter alia, differently applied EU legislation on the disclosure of non-financial information in different Member States. This paper is one of the first attempts to perform a quantitative and qualitative analysis of corporate sustainability reporting practices in several European Union countries. The purpose of this article is to present the current state of CSR reporting practices in selected EU Member States and identify the differences in the quality and level of this kind of practices, taking into account the mandatory and voluntary model of disclosure. The study included separate CSR reports as well as annual reports with CSR sections and integrated reports published in 2012 in six selected EU Member States. The authors have used a specific evaluation tool in the examination of the individual reports. The assessment questionnaire consists of seventeen criteria grouped into two categories (relevance and credibility of information). In order to assess the quality of examined reports, the authors aggregated the indicators related with the reporting practices. The findings show that the quality level of the studied reports is generally low. Referring to its components, the relevance of the information provided in the assessed reports is at the higher level than its credibility. The study also indicates that the legal obligation of CSR data disclosure has a positive effect on the quality of CSR reports.
机译：组织可以传达其对可持续性的参与，并可以通过创建和发布企业社会责任（CSR）报告来介绍在该领域中取得的成果。如今，我们可以看到越来越多的公司将此类报告作为年度报告的一部分或作为独立的CSR报告发布。尽管此类报告的数量有所增加，但它们的质量却有所不同。 CSR报告并不总是提供读者所需的完整数据，反过来又加剧了在此范围内对组织所取得的成果进行评估和比较的问题。在不同欧盟国家使用的报告模型之间也存在差异，这主要是由于欧盟在不同成员国披露非财务信息的法规不同而引起的。本文是在几个欧盟国家中对公司可持续发展报告做法进行定量和定性分析的首次尝试之一。本文的目的是介绍某些欧盟成员国中企业社会责任报告做法的现状，并考虑强制性和自愿性披露模型，确定此类做法的质量和水平上的差异。该研究包括单独的企业社会责任报告，以及包含企业社会责任部分的年度报告和于2012年在六个选定的欧盟成员国中发布的综合报告。作者在检查各个报告时使用了特定的评估工具。评估问卷包括十七个标准，分为两个类别（信息的相关性和可信性）。为了评估检查报告的质量，作者汇总了与报告实践相关的指标。调查结果表明，所研究报告的质量水平普遍较低。关于其组成部分，评估报告中提供的信息的相关性高于其可信度。研究还表明，企业社会责任数据披露的法律义务对企业社会责任报告的质量具有积极影响。

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