Corporate governance and strategic CSR practices influence on credibility of sustainability report
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Date
2012
Authors
Lee, Shiau Ping
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Abstract
Sustainability reporting is a topical business issue in current accountability age. A critical evaluation of existing disclosure practices is an essential to enhance the sustainability reporting quality in terms of credibility in meeting the expectation from wide-range stakeholders. This study investigates the sustainability report credibility issued by 113 organizations across twelve countries in Asia-Pacific region. Based on the extent literature, a number of variables, that is to say size of board of directors, independence of board of directors, gender proportion of board of directors, organization vision and mission integrated with CSR value, existence of CSR committee and collaboration with NGO were selected and their influence on sustainability report credibility was tested empirically.
Based on content analysis, the outcome of the evaluation process suggests that strategic CSR practices play major role in credibility of sustainability report. The study ends with recommendations to improve the existing reporting practices and suggest areas for further research.
Description
Master
Keywords
Business administration , Corporate governance , Strategic CSR , Sustainability report