RESEARCH ON CORPORATE SOCIAL RESPONSIBILITY REPORTING
作者： Camelia I Lungu , Chiraţa Caraiani , Cornelia Dascălu , None
DOI:
关键词: Corporate social responsibility 、 Accounting 、 Revenue 、 Business 、 Order (business) 、 Content analysis 、 Marketing 、 Environmental disclosure 、 Sustainability 、 Significant negative correlation 、 Return on equity
摘要: The paper aims to revisit the relationship between reporting companies’ characteristics and importance assigned social environmental disclosure, using statistical correlations. We conducted a content analysis on extent of sustainability reports largest 50 companies classified by Global Fortune in 2009, order address research hypotheses. Results show that size measured assets revenues cannot be correlated Corporate Social Responsibility published companies, but there is significant negative correlation change return equity disclosure for sampled companies.
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