The evolution of presentational changes to corporate social responsibility disclosures
Autor(a) principal: | |
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Data de Publicação: | 2018 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.22/13432 |
Resumo: | While Corporate Social Responsibility (CSR) and associated reporting has been studied extensively, little research has been done from a longitudinal perspective. This paper explores the presentational changes in CSR disclosures in the annual reports of an electricity company over the period from 1986 to 2017 using themes and methods drawn from extant research. The analysis shows changes are in general reflective of external factors such as legislation, economic crises, CSR frameworks and the organisation’s competitive environment. A more stable level of CSR reporting is apparent since about 2010, and the levels are substantially higher in more recent years. |
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The evolution of presentational changes to corporate social responsibility disclosuresan histotic analysis of an electricity companyPresentational changes to corporate social responsability disclousuresWhile Corporate Social Responsibility (CSR) and associated reporting has been studied extensively, little research has been done from a longitudinal perspective. This paper explores the presentational changes in CSR disclosures in the annual reports of an electricity company over the period from 1986 to 2017 using themes and methods drawn from extant research. The analysis shows changes are in general reflective of external factors such as legislation, economic crises, CSR frameworks and the organisation’s competitive environment. A more stable level of CSR reporting is apparent since about 2010, and the levels are substantially higher in more recent years.Instituto Politécnico do Porto, Instituto Superior de Contabilidade e Administração do Instituto PolitécnicoRepositório Científico do Instituto Politécnico do PortoRuane, HelenQuinn, Martin2019-04-08T09:09:51Z20182018-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.22/13432por1646-102910.26537/rebules.vi30.3157info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-13T12:55:15Zoai:recipp.ipp.pt:10400.22/13432Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:33:26.369561Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
The evolution of presentational changes to corporate social responsibility disclosures an histotic analysis of an electricity company |
title |
The evolution of presentational changes to corporate social responsibility disclosures |
spellingShingle |
The evolution of presentational changes to corporate social responsibility disclosures Ruane, Helen Presentational changes to corporate social responsability disclousures |
title_short |
The evolution of presentational changes to corporate social responsibility disclosures |
title_full |
The evolution of presentational changes to corporate social responsibility disclosures |
title_fullStr |
The evolution of presentational changes to corporate social responsibility disclosures |
title_full_unstemmed |
The evolution of presentational changes to corporate social responsibility disclosures |
title_sort |
The evolution of presentational changes to corporate social responsibility disclosures |
author |
Ruane, Helen |
author_facet |
Ruane, Helen Quinn, Martin |
author_role |
author |
author2 |
Quinn, Martin |
author2_role |
author |
dc.contributor.none.fl_str_mv |
Repositório Científico do Instituto Politécnico do Porto |
dc.contributor.author.fl_str_mv |
Ruane, Helen Quinn, Martin |
dc.subject.por.fl_str_mv |
Presentational changes to corporate social responsability disclousures |
topic |
Presentational changes to corporate social responsability disclousures |
description |
While Corporate Social Responsibility (CSR) and associated reporting has been studied extensively, little research has been done from a longitudinal perspective. This paper explores the presentational changes in CSR disclosures in the annual reports of an electricity company over the period from 1986 to 2017 using themes and methods drawn from extant research. The analysis shows changes are in general reflective of external factors such as legislation, economic crises, CSR frameworks and the organisation’s competitive environment. A more stable level of CSR reporting is apparent since about 2010, and the levels are substantially higher in more recent years. |
publishDate |
2018 |
dc.date.none.fl_str_mv |
2018 2018-01-01T00:00:00Z 2019-04-08T09:09:51Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.22/13432 |
url |
http://hdl.handle.net/10400.22/13432 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
1646-1029 10.26537/rebules.vi30.3157 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Instituto Politécnico do Porto, Instituto Superior de Contabilidade e Administração do Instituto Politécnico |
publisher.none.fl_str_mv |
Instituto Politécnico do Porto, Instituto Superior de Contabilidade e Administração do Instituto Politécnico |
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reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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