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首页> 外文期刊>Journal of Applied Accounting Research >Formal corporate social responsibility reporting in Finnish listed companies
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Formal corporate social responsibility reporting in Finnish listed companies

机译：芬兰上市公司的正式企业社会责任报告

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Purpose – The purpose of this paper is to analyse CSR reporting in large Finnish listed companies, focusing on the following questions: what kinds of motives and objectives appear behind CSR reporting, what kinds of documents are used in CSR reporting, and what kind of information related especially to CSR policy, stakeholders, as well as economic, social and environmental responsibilities, is presented? Finally, the idea is to compare large Finnish listed companies' CSR information with corresponding international results. Design/methodology/approach – The study is based on the analysis of qualitative data consisting of formal CSR reports, including annual reports and special CSR reports, of 2006. The empirical analyses are supplemented with interviews with four company representatives and with two auditors. The information of special CSR reports is analysed by using the content method. Findings – Companies understand responsibility as a duty to act responsibly towards their stakeholders and CSR reporting as a response to stakeholders' expectations and demands. The study indicates that especially corporate characteristics such as industry group and internationalization stage as well as general contextual factors such as social and cultural context affect voluntary CSR reporting. It shows that the large Finnish listed companies define corporate social responsibility as being based on Elkington's triple bottom line (TBL) model. In CSR reporting companies follow more or less GRI guidelines. Formal CSR information is presented based on the TBL model but companies emphasize different issues in their reporting. Research limitations/implications – First, the research is based on interpretative understanding and these kinds of analyses are always more or less subjective. Second, the analysis is based on CSR information produced by large Finnish listed companies. Thus, the study does not give an extensive description of the CSR reporting in all Finnish listed companies or in non-listed companies. Third, the research is a cross-sectional study based on CSR information published in one particular year. And fourth, the research data include only certain formal CSR information, not all CSR disclosures. Thereby, the analysis gives a snapshot or a glimpse of Finnish CSR reporting practices. The analysis does not tell anything about history, development or future of CSR reporting practices or anything about other kinds of CSR communication of the large Finnish listed companies. Thus, the reality reconstructed in the study must not be generalized, but used to understand CSR reporting in the context. Originality/value – The paper analyses CSR reporting in large Finnish listed companies, focusing on motives and objectives, documents used, and information related particularly to CSR policy, stakeholders, and economic, social and environmental responsibilities.
机译：目的–本文的目的是分析大型芬兰上市公司的企业社会责任报告，重点关注以下问题：企业社会责任报告背后出现了哪些动机和目标，企业社会责任报告中使用了哪些文件，以及什么样的信息介绍了与企业社会责任政策特别相关的利益相关者以及经济，社会和环境责任？最后，该想法是将大型芬兰上市公司的CSR信息与相应的国际结果进行比较。设计/方法/方法–该研究基于对定性数据的分析，该定性数据包括2006年的正式CSR报告，包括年度报告和特殊CSR报告。对实证分析的补充是对四个公司代表和两名审计员的访谈。利用内容法分析了特殊企业社会责任报告的信息。调查结果–公司将责任理解为有责任对利益相关者采取行动的责任，而CSR报告则是对利益相关者的期望和要求的回应。研究表明，特别是企业特征（例如行业集团和国际化阶段）以及一般的背景因素（例如社会和文化背景）会影响自愿的CSR报告。它表明，大型芬兰上市公司将企业社会责任定义为基于Elkington的三重底线（TBL）模型。在企业社会责任报告中，公司遵循或多或少的GRI准则。正式的CSR信息是基于TBL模型提供的，但是公司在报告中强调了不同的问题。研究的局限性/含意–首先，研究是基于解释性理解，而这些分析总是或多或少是主观的。其次，分析是基于大型芬兰上市公司提供的企业社会责任信息。因此，该研究并未对所有芬兰上市公司或非上市公司的企业社会责任报告进行详尽的描述。第三，这项研究是基于某一年发布的企业社会责任信息的横断​​面研究。第四，研究数据仅包括某些正式的CSR信息，而不是所有CSR披露。因此，分析可以提供芬兰企业社会责任报告做法的快照或概览。该分析没有透露任何有关CSR报告实践的历史，发展或未来，也没有透露有关大型芬兰上市公司进行其他类型的CSR交流的任何信息。因此，研究中重构的现实不能被概括，而应被用来理解背景下的企业社会责任报告。原创性/价值–本文分析了芬兰大型上市公司的CSR报告，重点关注动机和目标，使用的文件以及与CSR政策，利益相关者以及经济，社会和环境责任相关的信息。

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