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CSR Disclosure, Motivation for Disclosure and Who Matters to the Firm: Prospecting for Normative Oraganisational Practice

Nwagbara, Uzoechi, Alhassan, Yahaya, Ibeawuchi, Ngozi and Stewart, Jacyntha (2024) CSR Disclosure, Motivation for Disclosure and Who Matters to the Firm: Prospecting for Normative Oraganisational Practice. In: Corporate Social Responsibility Disclosure in Developing and Emerging Economies: Institutional, Governance and Regulatory Issues. CSR, Sustainability, Ethics & Governance. Springer Cham, Switzerland, Switzerland. ISBN 978-3-031-61975-5 (In Press)

Item Type: Book Section

Abstract

This chapter is focused on CSR Disclosure, its motivation and who matters to the firm in terms of the import of what they report concerning their activities on the environment and the people or wider society. It is common knowledge that organisations including the MNCs often tout their commitment to social and environmental reporting/disclosure – social and environmental reporting – however, there has been challenges stemming from this practice given stakeholders’ criticism of who benefits from such reporting process. The wider stakeholders including the communities, where these firms operate, have often raised doubt about the sincerity, content and ethical nature of these disclosures arguing that they are used for strategic purposes rather than normative practice. Thus, this chapter is premised on the notion that for a cordial, ethical and stakeholder-centric perspective to CSR disclosure, which will help to understand who matters to these organisations, normative organisational reporting/practice is a precondition. Relying on extant, relevant literature on the phenomenon of CSR reporting, this chapter argues that a normative approach to this process will help to remove doubts in the minds of wider stakeholders about the primary aim of CSR – advancing shareholder interest, profit maximisation, strategic positioning and legitimacy building platform – rather than ethical and stakeholder-centric motivated practice/reporting.

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Depositing User: Yahaya Alhassan

Identifiers

Item ID: 18043
ISBN: 978-3-031-61975-5
URI: http://sure.sunderland.ac.uk/id/eprint/18043
Official URL: https://link.springer.com/book/9783031619755

Users with ORCIDS

ORCID for Yahaya Alhassan: ORCID iD orcid.org/0000-0001-6700-635X

Catalogue record

Date Deposited: 16 Sep 2024 10:14
Last Modified: 16 Sep 2024 10:14

Contributors

Author: Yahaya Alhassan ORCID iD
Author: Uzoechi Nwagbara
Author: Ngozi Ibeawuchi
Author: Jacyntha Stewart

University Divisions

University of Sunderland in London

Subjects

Business and Management > Accounting and Finance
Business and Management > Business and Management

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