作者: Alex Douglas , John Doris , Brian Johnson
DOI: 10.1108/09544780410563301
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摘要: This paper proposes a four‐state framework for measuring corporate social responsibility reporting and argues that TQM or excellent organisations should be in an advanced state of responsiveness, this reflected their such activities. A study six Irish financial institutions is used to demonstrate the extent company annual reports Web sites with view positioning them on framework. Social compared four European “best practice” as well organisations' sites. Analysis shows banks are behind leading regard quality quantity disclosure reports. It further they disclose greater volume information than Reasons poor performance attributed voluntary nature Ireland.