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Book part
Publication date: 3 September 2018

Ioana-Maria Dragu

This chapter investigates how integrated reporting (IR) can contribute to a better corporate social responsibility (CSR) implementation through diffusion and adoption of CSR…

Abstract

This chapter investigates how integrated reporting (IR) can contribute to a better corporate social responsibility (CSR) implementation through diffusion and adoption of CSR practices and actually applying the CSR discourse. Based on innovation diffusion theory, we intend to analyse the diffusion and adoption of CSR on the grounds of IR. The purpose of this study is to demonstrate that IR does indeed represent a mean of reducing the gaps between CSR discourse and its implementation. In order to select the most relevant papers in the area of CSR and IR, we applied the method of positive research. Therefore, the review of literature was made by analysing various theoretical and empirical studies. Setting the main coordinates for CSR and IR through theoretical background, we continue with an empirical analysis on 23 companies that voluntarily publish integrated reports. We intend to demonstrate that IR encourages a diffusion of CSR practices, as companies become more interested in their CSR behaviour.

Details

Redefining Corporate Social Responsibility
Type: Book
ISBN: 978-1-78756-162-5

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Book part
Publication date: 3 September 2018

Abstract

Details

Redefining Corporate Social Responsibility
Type: Book
ISBN: 978-1-78756-162-5

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