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This paper aims to analyse how Environment Sections in Malaysian corporate social responsibility (CSR) reports disclose environmental CSR.

The analysis is grounded in Systemic Functional Linguistics (SFL), which helps to examine the macrostructure (topics) and microstructure (language features) of Environment Sections. It is complemented by interviews with corporate representatives to obtain insights about these structures.

The macrostructure consists of five topics of Introduction, Initiative, Featured Initiative, Adherence and Finance to enable a comprehensive understanding about environmental CSR. The microstructure emphasizes language features about corporate actions and descriptions to enable environmental CSR in a particular time, place and way. Through the macro- and microstructures, the disclosure in Environment Sections portrays corporate involvement as bringing environmental improvement. It displays the corporate perspective, which promotes corporations as agents of positive social change. The disclosure is seen to be influenced by Malaysia’s corporate context.

As the corpus is limited to ten corporations in three years, future research should expand the corpus to comprise Environment Sections from other years, countries, languages and industries.

The paper is useful to people practicing and studying corporate communication, as knowing SFL can improve discursive competence or a systematic way to decipher and deploy language.

This paper aims to analyze the impact that sustainable board governance has on corporate social responsibility (CSR) on the European capital market because of the current debate of future European regulations on the topic.

Based on a legitimacy and stakeholder theoretical framework, the author conducts a structured literature review and includes 86 quantitative peer-reviewed empirical (archival) studies on board gender diversity, sustainability board expertise and sustainability-related executive compensation and their impact on CSR variables.

Gender board diversity represents the most important variable in this literature review. The included categories of sustainable board governance positively influence both the total CSR and environmental outputs.

A detailed analysis of sustainable board governance proxies is needed in future archival research to differentiate between symbolic and substantive use of CSR. In view of the current European reform initiatives on sustainable corporate governance in line with the EU Green Deal project, future research should also analyze the interactions between the included sustainable board governance variables and their contributions to CSR.

As both stakeholder demands’ on CSR outputs and CSR washing have increased since the financial crisis of 2008–2009, firms should be aware of a substantive integration of sustainability within their boards of directors (e.g. because of composition and compensation) to increase their CSR efforts and long-term firm reputation.

This analysis makes useful contributions to prior research by focusing on sustainable board governance as a key determinant of CSR outputs on the European capital market. The European Commission’s future evidence-based regulations [e.g. the corporate sustainability reporting directive (CSRD) and the corporate sustainability due diligence directive (CSDD)] should be promoted.

This study empirically examines perceptions of environmental report believability based on a firm's relative performance and level of assurance obtained on environmental activities under the recently clarified and recodified attestation standards in the United States.

The paper uses a 2 × 3 between-subjects experiment to identify differences in 153 non-expert environmental report users' perceptions of report believability based on positive or negative firm performance and (level of) assurance provided by an accounting firm.

Results show a main effect in that negative performance reports are perceived to be more believable than positive performance reports, as driven by negative performance reports being significantly more believable when no assurance is present. The firm performance effect is eliminated once limited or reasonable assurance is provided. Further, positive performance reports with limited, but not reasonable, assurance are perceived to be more believable than reports without assurance. No differences are identified within the negative performance condition.

Limited assurance might be used as an impression management tool to enhance the believability of positive performance environmental reports. Users, practitioners, and standard-setters should also be aware that users might believe environmental reports are assured, even when no such assurance has been provided.

This paper examines the impact of assured environmental reporting on users that review firms' environmental reports outside of a shareholder/investor role. The study also demonstrates conditions in which firm performance and assurance impact perceptions of report believability.

The purpose of this paper is to investigate the relationship between level of environmental disclosure and establishment of a legitimacy image of operation among Japanese firms after implementation of the Kyoto Protocol.

This study uses a sample consisting of 208 firms listed in the Japan Nikkei Stock Index 500 and adopts three-stage least-squares (3SLS) to explore the relationship between environmental news exposure, environmental disclosure in corporate social responsibility (CSR) reports, and environmental legitimacy.

Results indicate that firms from environmentally-sensitive industries can significantly improve their perceived legitimacy by releasing CSR reports; firms with better prior environmental legitimacy will be more active in environmental disclosure and establish better environmental legitimacy in the next period; firms with better carbon reduction performance tend to have higher levels of environmental disclosure. In terms of carbon reduction performance, Japanese firms in the sample may reduce carbon dioxide emissions by 49.636 tons by allocating one million yens (approximately 9,670.3 euros or 12,328 US dollars) to environmental expenditure.

The top three items of environmental disclosure in most Japanese firms ' CSR reports are environmental management, development of alternative energies, and ecological information. These results reveal environmental behavior of sample firms in Japan to mitigate global warming. The managers should understand that the impact of substantive actions for environmental management on legitimacy is greater.

Environmental management has become an important component of business management beliefs for most firms, and Japanese firms that belong to environmentally-sensitive industries are even more active in using CSR reports as an effective tool to establish their legitimacy image.

This paper aims to examine the influence of corporate social responsibility (CSR) reporting quality and board characteristics on corporate social reputation of Chinese listed firms.

Firms chosen for this study are drawn from a social responsibility ranking list of Chinese listed firms. The social responsibility rating scores identified by this ranking list are used to measure the social reputation of firms studied. The model-testing method is used to examine hypothesised relationships between CSR reporting quality, board characteristics and corporate social reputation.

The results indicate that CSR reporting quality positively influences corporate social reputation but chief executive officer/chairman duality as a measure of board characteristics has a negative impact on corporate social reputation. Firm’s financial performance and firm size also positively influence corporate social reputation.

The relatively small sample of firms for a cross-sectional study, and the proxies constructed for various concepts to empirically test hypotheses can limit generalising findings to firms outside the social responsibility ranking list. Future studies can undertake longitudinal analysis and compare socially responsible firms with others to expand empirical findings about corporate social reputation.

This paper investigates the influences of CSR reporting quality and board characteristics on corporate social reputation in the context of a developing country, China.

The purpose of this paper is to present a content analysis of corporate social responsibility (CSR) reports published by logistics service providers (LSPs), and to analyse factors influencing the level and scope of reporting. In order to address this objective, the authors show to what extent various social and environmental categories are covered in the CSR reports. The authors also investigate whether any differences in the use of CSR indicators can be found with regard to the use of a formal reporting framework, the size of a company, location of its headquarter, and ownership structure.

The study begins with a comprehensive literature review on the CSR policies and practices in relation to the field of logistics. A database of 350 international LSPs is compiled based on independent rankings of top logistics companies. Applying a content analysis approach, corporate web sites and CSR reports are examined in order to investigate how sustainability is reported and what CSR-related indicators are published. Statistical analysis is carried out to provide insight into whether any differences in the use of CSR indicators can be found with regard to four key factors identified in the literature review.

Although aspects of sustainability are mentioned on corporate web sites of most LSPs in the database (53 per cent), only 13 per cent publish formal CSR reports. This research identifies a variety of indicators used by LSPs and shows that the use of a formal reporting framework and the size of a company are the two main factors influencing the levels of CSR reporting in the sector.

This paper provides an insight into how transparently LSPs report on the sustainability of their performance. LSPs can compare their own CSR reporting approaches to the body of scientific literature and the findings presented in this paper, in order to adapt more general concepts and best practice evidence to their needs.

By focusing on best practice in reporting of the environmental and social performance, this research can potentially improve the long-term sustainability of the logistics sector.

This is the first study providing a comprehensive review of the CSR reporting practice in the third party logistics sector. As such, this paper provides an important basis for CSR-related research in the field of logistics and supply chain management. Several areas for future research are also identified.

This study aims to investigate what Turkish Airlines as a global airline company reports for corporate social responsibility (CSR) efforts on its corporate website by developing a framework assessing reports of airline companies’ CSR practices.

Content analysis was conducted on reports, documents and written policies published on the Turkish Airlines corporate website by the end of 2017.

The research findings suggest that Turkish Airlines publishes numerous reports highlighting their CSR activities. The study results show that Turkish Airlines reports its CSR activities through reports, documents and written policies. While the CSR reporting efforts deal with all CSR areas, the environmental dimension is the mostly emphasized area.

The study provides a model and data-driven analyzes for decision-makers and policymakers.

As one of the first study in the field, this research examines CSR reporting efforts in the airline industry via a new framework developed for airline companies.

本论文旨在以一家全球航空公司—土耳其航空为研究对象, 探究其在官网上汇报企业社会责任（CSR）措施, 以开发审视航空公司CSR措施的理论模型。

研究方法为内容分析法, 样本内容包括土耳其航空官网上在2017年之前发布的报告、文件、和文书政策。

研究表明土耳其航空发布很多强调其CSR活动的报告。分析结果显示土耳其航空通过报告、文件、文书政策等形式汇报其CSR行为。尽管CSR报告涉及方方面面, 但是环境方面是重中之重。

本论文为决策者和政策制定者提供了模型和数据为基础的分析方法。

本论文作为首个在其领域内探索的文章, 对航空业CSR汇报内容进行审视, 为航空公司搭建了新的理论模型。

企业社会责任、航空业、可持续性汇报、土耳其航空、土耳其

文章类型 研究型论文

The purpose of this study is to contribute to the scarce body of academic research on corporate social responsibility (CSR) in BRIC countries and Russia in particular, by performing a comparative analysis of CSR, reporting of ten major players in the energy sector in the USA and Russia.

This study applies a content analysis research design in order to obtain an in-depth understanding of the key themes communicated in the reports. Drawing on an institutional approach to CSR, this study attempts to explain revealed differences in CSR reporting in Russian and American companies.

The results suggest that Russian companies compared to American ones report more extensively on the areas of social performance and CSR issues related to employees and consumers. Nevertheless, American reports contain topics of global concern in the scope of environmental performance that are omitted by Russian companies.

The paper deepens the understanding of CSR reporting specificity related to an institutional context and suggests that CSR fills different needs in different types of societies.

The study contributes to the academic research on CSR in BRIC countries and provides some insights into how the revealed differences between Russian and American reports in the energy industry can be explained using an institutional approach.

This study aims to investigate if “corporate governance practices” have any influence on firm corporate social responsibility (CSR) reporting by listed firms in Bangladesh.

This study uses a content analysis to examine specific corporate social responsibility (CSR)-related attributes from 101 publicly listed non-financial firms in Bangladesh. Using various attributes of social and environmental reporting, a disclosure index is also constructed.

The finding of this study is that corporate governance practices do not have any influence on firm CSR reporting. The findings, in particular, show that CSR disclosure by firms is not responsive to new corporate governance regulations.

This study is subject to some limitations, such as the subjectivity or judgement associated in the coding process.

The implication of this study is that firm CSR practices are legitimization exercises and firms will not make increased disclosure due to regulator’s quest for institutionalisation of corporate governance practices.

This study contributes to the literature on the practices of CSR reporting in the context of developing countries following regulator’s quest for institutionalisation of corporate governance practices.

The purpose of this paper is to determine the nature and adequacy of corporate social responsibility (CSR) reporting among Zimbabwe's hotel groups.

Content analysis was used to examine websites, annual reports and mission statements of Zimbabwe's hotel groups.

Zimbabwe's hotel groups gave primacy to financial performance rather than social and environmental themes in their CSR reporting. In comparative terms, the hotel groups lag behind some of their developed world's counterparts in CSR reporting.

Future studies may examine the actual CSR practices adopted by Zimbabwe's tourism and hospitality sector. Research efforts should also be directed towards producing a framework to guide the effective design of CSR dedicated pages on corporate websites.

The research findings suggest that CSR initiatives and reporting are still a peripheral issue among Zimbabwe's hotel groups. A need for legal compulsion and third party verification to enhance the hotel groups' CSR reporting was identified. Further, the crafting of CSR policies and their institutionalization are complementary moves that should be adopted by the hotel groups.

This is perhaps one of the first papers exploring CSR reporting in the Zimbabwean hospitality context in particular, and the developing world in general. It is hoped that this paper stimulates further research involving the CSR practices and reporting of the entire tourism and hospitality supply chain in the developing world context.