TY - JOUR
T1 - CORPORATE SOCIAL RESPONSIBILITY REPORTING AND STAKEHOLDER MANAGEMENT IN AN EMERGING MARKET
T2 - PERSPECTIVE OF CSR EXECUTIVES
AU - Bonuedi, Amy
AU - Ofori, Daniel Frimpong
AU - Simpson, Samuel Nana Yaw
N1 - Publisher Copyright:
© 2020 by Virtus.
PY - 2020
Y1 - 2020
N2 - Corporate social responsibility (CSR) reporting and stakeholder management practices are influenced by contextual issues (Abreu, Castro, Soares, & Filho, 2012; Tilt, 2016). This current study examines the CSR reporting and stakeholder management practices, focusing on the perspective of CSR executives in the context of a developing country. A qualitative methodological approach was used for the study, where CSR executives of firms on the Ghana Club 100 (GC 100) from 2010-2012 were interviewed. Information published in annual reports and websites of firms were also analysed. Findings show annual reports are the popular channels for CSR reporting. However, some multinational firms used both annual reports and standalone CSR reports because it is mandatory. The study established that CSR reports are used in correcting negative perceptions and stakeholder scepticism. However, the expected positive interplay between CSR reporting and stakeholder management does not hold for all groups of stakeholders. There is also very little information on the existence of mechanisms that promote the implementation of stakeholder management policies at the firm-level.
AB - Corporate social responsibility (CSR) reporting and stakeholder management practices are influenced by contextual issues (Abreu, Castro, Soares, & Filho, 2012; Tilt, 2016). This current study examines the CSR reporting and stakeholder management practices, focusing on the perspective of CSR executives in the context of a developing country. A qualitative methodological approach was used for the study, where CSR executives of firms on the Ghana Club 100 (GC 100) from 2010-2012 were interviewed. Information published in annual reports and websites of firms were also analysed. Findings show annual reports are the popular channels for CSR reporting. However, some multinational firms used both annual reports and standalone CSR reports because it is mandatory. The study established that CSR reports are used in correcting negative perceptions and stakeholder scepticism. However, the expected positive interplay between CSR reporting and stakeholder management does not hold for all groups of stakeholders. There is also very little information on the existence of mechanisms that promote the implementation of stakeholder management policies at the firm-level.
KW - CSR
KW - CSR Reporting
KW - Ghana
KW - Stakeholder Management
UR - http://www.scopus.com/inward/record.url?scp=85132551209&partnerID=8YFLogxK
U2 - 10.22495/cbsrv1i2art5
DO - 10.22495/cbsrv1i2art5
M3 - Review article
AN - SCOPUS:85132551209
SN - 2708-9924
VL - 1
SP - 66
EP - 81
JO - Corporate and Business Strategy Review
JF - Corporate and Business Strategy Review
IS - 2
ER -