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Autores
Orientador(es)
Resumo(s)
While Corporate Social Responsibility (CSR) and associated reporting has been
studied extensively, little research has been done from a longitudinal perspective. This
paper explores the presentational changes in CSR disclosures in the annual reports of an
electricity company over the period from 1986 to 2017 using themes and methods drawn
from extant research. The analysis shows changes are in general reflective of external factors
such as legislation, economic crises, CSR frameworks and the organisation’s competitive
environment. A more stable level of CSR reporting is apparent since about 2010, and the levels
are substantially higher in more recent years.
Descrição
Palavras-chave
Presentational changes to corporate social responsability disclousures
Contexto Educativo
Citação
Editora
Instituto Politécnico do Porto, Instituto Superior de Contabilidade e Administração do Instituto Politécnico