Normativity and Legitimacy of CSR Disclosure: Evidence from France
In this article (published in 2015) by Jean-Noel Chauvey and colleagues the theme is about companies in France following (or not following) laws about disclosure of corporate social responsibility. The law requires companies to give information to stakeholders on the environmental and social impacts of their activities. In 2001 France was one of the very few countries that passed a law requiring corporations to report their actions regarding corporate social responsibility (CSR). But by 2003, only 35% of French corporations were following the law completely. The article goes on to review the different levels of cooperation with the law; are corporations being honest and open -- or are they dishonest?
On page 791 the authors explain that "poor compliance" by companies could be explained because the law was too vague and it did not spell out punishment for corporations that didn't follow the law (Chauvey, 791). The authors explain that in trying to determine how good the CSR reporting has been, what is important is not just "how much" and "what" the companies are reporting, but the "quality of the information" is very important (Chauvey, 792). Chauvey and colleagues investigated the compliance of 120 companies in 2004, and of the 117 that did file a report, 26 did not provide any specific information on their CSR activities. So it is clear that not every company is following the law. The authors of this article gave a number grade to the CSR reports based on averaging the quality (or lack of quality) of what was reported. For example, when it comes to being able to verify what was reported, the 2004 reports only got a mean score of 2.21 (out of a possible 5); when it comes to environmental disclosures, the 2004 reports only got 2.42 (out of 5) (Chauvey, 797).
Regarding the CSR reports for the year 2010, they were better than the CSR reports from 2004, and by 2012 the CSR disclosures have become more complete but "quality remains low" (Chauvey, 800).
Effect of Financial Reporting Quality on Sustainability Information Disclosure
This article (Martinez-Ferrero and colleagues), is about companies' CSR reports (on social, environmental, and financial information). Many companies have caused problems for the planet...
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