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Exploring Transparency– Sustainability Linkage: Analysis of CSR Disclosures
Calderon, Ricardo T. Gurtu, Amulya Holly, Michael A.
Calderon, Ricardo T.
Gurtu, Amulya
Holly, Michael A.
Abstract
Corporate social responsibility (CSR) reporting is a strategy for communicating sustainability data to stakeholders. Sharing data with stakeholders is the key to the effectiveness and validity of CSR. However, the often-voluntary nature of CSR disclosure reporting results in perceived bias. Consequently, the relationship between CSR disclosure transparency and the sustainable character of a company remains unclear. The article suggests a methodology for evaluating corporate transparency through t-value analysis. The t-value analysis of CSR reports from Corporate Knights’ 2021 Global 100 Most Sustainable Corporations quantifies the total number of negative disclosures in a CSR report. This research shows a lack of correlation (p value = .805) between observable levels of transparency and third-party sustainability rankings amongst the sustainability elite of the corporate world.
Description
Date
2023
Journal Title
Journal ISSN
Volume Title
Publisher
Spectrum Journals