期刊名称：European Journal of Business and Social Sciences
印刷版ISSN：2235-767X
出版年度：2015
卷号：4
期号：05
页码：01-11
出版社：European Society of Business and Social Sciences
摘要：Globally, there is a growing recognition of the effects productive activities of businesses have on stakeholders. Corporate social responsibility reporting is a subcategory of financial accounting which focuses on disclosing of non-financial information about a corporate organisation’s performance to external parties such as capital holders, stake holders, creditors e.t.c. This paper examines the accruing huge benefits such reporting has on organizations. These benefits include risk management propensity; communication to desired and right audiences; employee recruitment and retention; continued public endorsement and licenses to operate unhindered amongst others. The paper concludes that corporate social responsibility reporting has the capacity of garnering enhanced organisational image, attract positive media attention with the host community, civil society organizations and key decision makers. However, selecting when to act, how to act and reporting such acts to the relevant stakeholders can make a difference in corporate image enhancement. It recommends the development of an appropriate innovative standard reporting technique to be backed by enforceable legislation.
关键词：Effectiveness; Corporate Social Responsibility; Corporate;Image; Corporate Social Responsibility Reporting.
