In search of explanations for corporate social reporting

摘要: This study investigates motivations for Corporate Social Reporting (CSR). Considering that CSR remains a largely unregulated phenomenon, calls normative and empirical research contributing to its theorisation are increasing. However, most frequently single theoretical interpretations offered, which ignore the potential variety of explanations practice in diverse contexts. Concerns also often expressed over use Content Analysis (CA) research. Although authors generally agree on decisions with regard sampling, they do not measurement units, there is lack studies reviewing issues pertaining context CA. Thus, this aims contribute literature by (a) introducing framework synthesises relationships between (b) CA research, focus regarding recording context. In pursue objective (a), number employed reviewed amalgamated revisited legitimacy theory framework, identified three prime drivers CSR. These include an ethics-focus approach, where achieved discharging accountability all stakeholders, two image-focus approaches, organisations either interested maintaining their retaining positive image, or opportunistically extending image. To investigate applicability these suggestions, case design adopted, whereby reactions five aviation major threats form air crashes examined. The considered British Airways, Air France, American Airlines, Singapore Airlines Scandinavian Airlines. methodological fact nature thus, requires measuring levels CSR, mixed-method employed, (building systematic review literature) considers only variations measured prior to, following, accidents, but what actually stated disclosures. The finds little support approach. majority quantitative qualitative evidence indicates instead externally driven. Organisations appear primarily engage it ensure seen as acting legitimately, order minimise existing image maintain profitability. study, contrary literature, units were consistent findings thus suggests future should consider units. As regards context, adopt 'pecking order' disclosure approach reporting media, substantive news via AR 'critical stakeholders', whilst disclosing "their negative more 'ephemeral' stand-alone reports, potentially have smaller audience.