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Global CSR Practices and Reporting Analysis

This document summarizes several studies on corporate social responsibility (CSR) reporting and practices in different countries: - A study of Azerbaijan found that CSR engagement with government, community investments, and transparency of oil revenues and payments to government were important factors. - A study in Indonesia examined CSR fund allocation and sustainability reporting based on the GRI Reporting standard version G3. - Several studies found that managerial role and stakeholder engagement were significant determinants in effective CSR implementation in Ghanaian and Pakistani organizations. - A study of Swedish companies' sustainability reports found they use CSR to satisfy stakeholders and portray the company positively while also making profits.

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Tri Hartono
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59 views4 pages

Global CSR Practices and Reporting Analysis

This document summarizes several studies on corporate social responsibility (CSR) reporting and practices in different countries: - A study of Azerbaijan found that CSR engagement with government, community investments, and transparency of oil revenues and payments to government were important factors. - A study in Indonesia examined CSR fund allocation and sustainability reporting based on the GRI Reporting standard version G3. - Several studies found that managerial role and stakeholder engagement were significant determinants in effective CSR implementation in Ghanaian and Pakistani organizations. - A study of Swedish companies' sustainability reports found they use CSR to satisfy stakeholders and portray the company positively while also making profits.

Uploaded by

Tri Hartono
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd

Study

Lars H Gulbrandsen & Arild


Moe (2007, Published)

Putranti Budi Maygarindra &


Rovila El Maghviroh (2012
Published)

Country

Variables

Azerbaijan

Annual 2002 and 2006 report from :


Macro level CSR
- US Energy Iinformation Administration
- Engagement with Government
- World Bank
- Pursuit of oil revenues transparenc- Company reports
- Community Investments
- Policy Documents
- National and regional development- Contractual arrangements and
- Local business development
-Publication of oil and revenues and payments to the
Azerbaijan Gov.

Indonesia

GRI Reporting standard Ver. G3


Fund Allocation of CSR and,
Reporting of Sustainability report

Linzi J. Kemp & Jeannete


Vinke

Pakistani

Kathleen Wilburn
Ralph Wilburn

Austin, Texas, USA

Swedish

Anggaran dana kegiatan CSR tahun 2010 dalam


sustainability report berdasarkan GRI

CSR Reporting (Web Sites and in First level Companies


Annual Reports)
- Annual reports
- Corporate web sites
Pakistani Aviation Industry
39 Companies in Pakistani

CSR Principles
GRI Indicators

Nazamul Hoque
M. Rahim Uddin

Data Sources

Corporate Social Responsibilities

Sustainability reports of :
- Mazda
- Ford
- Unilever
- P&G
- Pepsi Co.
- Nestle
- Mars and Cadbury

CSR report of Volvo Group

Md. Ibrahim
Abdullahil Mamun

James Baba Abugre

Bethel Uzoma Ihugba

Corporate Vision

Ghana

Nigeria

Managerial role
Practices of corporate CSR

Quantitative research with


100 middle and senior level managers from
four organisations in Ghana

Stakeholder engagement

- BATN Social reports

CSR
of
Nigerian
manufacturing

Tobacco - Other publications from external stakeholders


- Range 2001-2007

Theory
Not Clearly Stated
- Oil and development in
Azerbaijan only

Global Reporting Initiative


(GRI) Ver. 3.0

CSR Triple Bottom line


- People
- Planet, and
- Profit

Methodology

Significant Determinants Found

Limitation

- Interviews with
representatives of oil
companies

Dokumentasi
Rekaman arsip
Wawancara
Quasi eksperimental

- Analysis interpretation
- Qualitative research

- GRI reporting standard


- Sustainability report ISO 26000

- Pakistan, as a country with a low- - The present research


economic development and serious is limited by a dearth
issues of corruption and poor of available
governance does not have the CSR
data
in
the
same drive toward CSR as
aviation industry of
other developed countries
Pakistan due to the
lack
of
annual
reporting
and
inconsistent web
site information.

G3 Guidelines and,
Performance indicators

- Paper Examines GRI Report


- Qualitative research

- Companies do good while


making profits and use some profits
to do good.
- CSR significant to making
companies look like a good
companiesn and GRI making CSR
sustainability.

Not clearly described

- Analysis interpretation of the


- Analyzing the CSR activities of
CSR report Only.
Volvo Group it is found that the CSR

- Qualitative research

- Definitions of CSR is by the - Correlation Analysis


World Business Council for
Sustainable
Development
(WBCSD)

- Analyzing the CSR activities of


Volvo Group it is found that the CSR
activities are not only confined
within
philanthropy rather CSR activities
are performed delicately with a
view to satisfy the expectations of
both
internal
as well
as external
stakeholders
- CSR to be effective if the
management organisation must
become
responsible
for
organisational change.
- Significant relationship between
managerial role in CSR and the
effective
implementation of CSR policies in
organisations

- Legitimacy Theory
- Stakeholder Theory

- Research Study
- Case Study in BATN

- Stakeholder and legitimacy theory


have significant affect to the - in this study was not
shareholders
for
working
in clearly describing the
accordance with this concept will company's CSR (BATN)
help them garner continued licence and not given the
implications on social
and the environment
effect.

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