Professional Documents
Culture Documents
applied it to a company
I think the authors motivation was to outline how a company applied CSR into
financial reporting, and how CSR is not reported to fix non-financial issues
(legitimation CSR) but to show how ZETA applied CSR to the overall company
reporting
3. Implications of findings on current research
The paper states many companies are already presently integrating environmental and
social goals into their strategy and it can be seen with McDonalds having the Ronald
McDonald house initiative and Michael Hill Jewellers sponsoring the Michael Hill
As in Cormier & Magnan (2015) that a rms management faces a tension between
responding to the information needs of nancial markets and maintaining its
address these and not a full report giving an overall view of the company
This may be because, businesses still view CSR as optional reporting unlike financial
reporting which is viewed as compulsory.
Questions
1. I was a bit confused on whether environmental disclosure is in majority legitimacy driven or
strategically driven?
2. As public perception defines CSR on an industry and firm-specific level, do businesses cater
what environmental disclosure to include from a public perspective or what the business
perceives the public wants?