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  • 标题:Relationship between Management Practices and Quality of CSR Reports
  • 本地全文:下载
  • 作者:Patrycja Hąbek ; Patrycja Hąbek ; Radosław Wolniak
  • 期刊名称:Procedia - Social and Behavioral Sciences
  • 印刷版ISSN:1877-0428
  • 出版年度:2016
  • 卷号:220
  • 页码:115-123
  • DOI:10.1016/j.sbspro.2016.05.475
  • 语种:English
  • 出版社:Elsevier
  • 摘要:AbstractCorporate scandals and the decline of public trust in recent years have increased demands for greater corporate transparency. Therefore, the quality of information disclosed by companies in their reports, also in CSR reports, has gained greater importance. A process of developing a good report on social responsibility is influenced by many factors, both external and internal. In this paper the authors are looking for the relationship between management practices and the quality of CSR reports in six EU countries. The results show that there is a correlation between the independent verification of CSR report and two indicators of management practices.
  • 关键词:CSR reproting;management practices;Eurpean Union member states;disclosure of CSR data;quality assessment
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