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Available. Open Access. Open Access
Article
Publication date: 5 March 2020

Sabine A. Einwiller and Craig E. Carroll

This study aims to reveal the quantity, quality and cultural differences of negative corporate social performance (CSP) disclosures in large firms' corporate social responsibility…

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Abstract

Purpose

This study aims to reveal the quantity, quality and cultural differences of negative corporate social performance (CSP) disclosures in large firms' corporate social responsibility (CSR) reports. Firms are expected to be transparent about the impacts and outcomes of their CSP. A central aspect of transparency is balance, which means disclosing both positive and negative CSP.

Design/methodology/approach

Content analysis was applied to 75 CSR reports of large firms chosen from the Forbes Top 500 list. The firms belong to three cultural clusters: Anglo, Confucian Asia and Germanic/Nordic Europe.

Findings

Firms made few negative CSP disclosures, yet the quantity of negative CSP disclosures varied among cultural clusters. Reports from Germanic/Nordic Europe showed the highest number of negative CSP disclosures, reports from Confucian Asia showed the lowest number and the Anglo cluster's number fell in between. The Asian firms communicated corrective actions more often than firms from the other clusters.

Research limitations/implications

This study focused on negative CSP disclosures in the CSR reports – not omitting negative CSP. The practice of self-laudatory CSR communication decreases the likelihood that relevant stakeholders will believe what firms report about.

Originality/value

Studies on the quality and quantity of negative disclosures are rare; by examining cultural differences, this study contributes to the limited body of knowledge.

Details

Corporate Communications: An International Journal, vol. 25 no. 2
Type: Research Article
ISSN: 1356-3289

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Available. Open Access. Open Access
Article
Publication date: 21 May 2020

Gerard Hastings

COVID-19 is bringing hardship and tragedy. Health workers are having to take appalling risks; loved ones are being lost; lockdown is causing great distress. And, as always in…

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Abstract

COVID-19 is bringing hardship and tragedy. Health workers are having to take appalling risks; loved ones are being lost; lockdown is causing great distress. And, as always in testing times, the disadvantaged are being hit worst. As we emerge from the shadows, the call from the vested interests, from the systems current winners, will be for a rapid return to business as usual. We must resist this; business as usual got us into this mess.

COVID-19 is trying to tell us something; we health educators and social marketers must listen, think and, above all, take action.

Details

Emerald Open Research, vol. 1 no. 3
Type: Research Article
ISSN: 2631-3952

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