Adoption of Integrated Reporting – An Attempt to Reduce the Gaps between CSR Discourse and Its Implementation
Redefining Corporate Social Responsibility
ISBN: 978-1-78756-162-5, eISBN: 978-1-78756-161-8
Publication date: 3 September 2018
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.
Keywords
Citation
Dragu, I.-M. (2018), "Adoption of Integrated Reporting – An Attempt to Reduce the Gaps between CSR Discourse and Its Implementation", Redefining Corporate Social Responsibility (Developments in Corporate Governance and Responsibility, Vol. 13), Emerald Publishing Limited, Leeds, pp. 43-70. https://doi.org/10.1108/S2043-052320180000013006
Publisher
:Emerald Publishing Limited
Copyright © 2018 Emerald Publishing Limited