Assessing Quality not Quantity: A Unique Cross-Country Comparision of CSR Reporting Quality
Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
We analyze the CSR reporting quality in Australia, Germany, Poland, Sweden andthe USA, by introducing and applying a CSR reporting quality index. Our data contains information on the economic, environmental and social reporting quality related to CSR for 150 firms. The usage of a predefined quality index makes the reporting quality transparentand comparable between countries and industries. Our research approach also includes the first time application of a cluster analysis in the field of CSR reporting research. During this cluster analysis, we group the individual firms based on their performance in terms of economic, environmental and social reporting. We propose that country origin and the industry composition of the country have an effect on CSR reporting quality, based on the results of the data analysis. On a theoretical note, we hypothesize that the greater the differences in reporting quality is, the greater is the institutional distance between two participants. These propositions shall act as guidance for future research as we believe that the academic world is only at the beginning of exploring the quality and characteristics of CSR reporting.
Place, publisher, year, edition, pages
2016. , 116 p.
CSR Reporting, CSR Reporting Quality, Sustainability Reporting, Country Effect, Industry Effect, Institutional Distance, Stakeholder Theory, Institutional Theory
IdentifiersURN: urn:nbn:se:uu:diva-296542OAI: oai:DiVA.org:uu-296542DiVA: diva2:938897
Master Programme in Business and Management
Holmstedt, Matthias, Dr.