Staff View: Corporate social responsibility reporting of food industry major players

Corporate social responsibility reporting of food industry major players

Purpose – This study examines the extent and tendency of corporate social responsibility (CSR)reporting of the large corporations of Food & Beverages industry. The authors aim to investigate howinformation is being reported, and what is being reported in comparison with indicators outlined in th...

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Main Authors:	Aghashahi, Betsabeh, Abdul Rasid, Siti Zaleha, Sarli, Majid, Ah Mand, Abdollah
Format:	Article
Published:	2013
Subjects:	H Social Sciences
Online Access:	http://eprints.utm.my/id/eprint/40489/
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id	my.utm.40489
record_format	eprints
spelling	my.utm.404892019-03-05T01:38:10Z http://eprints.utm.my/id/eprint/40489/ Corporate social responsibility reporting of food industry major players Aghashahi, Betsabeh Abdul Rasid, Siti Zaleha Sarli, Majid Ah Mand, Abdollah H Social Sciences Purpose – This study examines the extent and tendency of corporate social responsibility (CSR)reporting of the large corporations of Food & Beverages industry. The authors aim to investigate howinformation is being reported, and what is being reported in comparison with indicators outlined in theGlobal Reporting Initiative (GRI) guidelines. Design/Methodology/Approach – The annual and CSR reports of year 2011/2012 of 10 majorplayers of food and beverages industry were coded using a content-based technique. The coding aimedto accommodate 84 indicators of GRI-G3.1 which are related to six broad areas of sustainability,namely environment, labor practices and decent works, product responsibility, human rights, societyand economic in the reports. Findings – The study unveils that all the studied companies disclosed information regarding CSRactivities in six areas; however looking one level deeper to GRI subsections of each area shows thatcorporations intended to disclose only the positive impacts of their activities on environment andsociety but the negative effect of their operations is mostly neglected. Inadequate disclosures alsoobserved where the indicator required quantitative disclosure or detailed expenditure. This behavior isthe result of the threat that may menace corporate reputation and public image. 2013 Article PeerReviewed Aghashahi, Betsabeh and Abdul Rasid, Siti Zaleha and Sarli, Majid and Ah Mand, Abdollah (2013) Corporate social responsibility reporting of food industry major players. Interdisciplinary Journal of Contemporary Research in Business, 5 (2). pp. 751-761. ISSN 2073-7122
institution	Universiti Teknologi Malaysia
building	UTM Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Teknologi Malaysia
content_source	UTM Institutional Repository
url_provider	http://eprints.utm.my/
topic	H Social Sciences
spellingShingle	H Social Sciences Aghashahi, Betsabeh Abdul Rasid, Siti Zaleha Sarli, Majid Ah Mand, Abdollah Corporate social responsibility reporting of food industry major players
description	Purpose – This study examines the extent and tendency of corporate social responsibility (CSR)reporting of the large corporations of Food & Beverages industry. The authors aim to investigate howinformation is being reported, and what is being reported in comparison with indicators outlined in theGlobal Reporting Initiative (GRI) guidelines. Design/Methodology/Approach – The annual and CSR reports of year 2011/2012 of 10 majorplayers of food and beverages industry were coded using a content-based technique. The coding aimedto accommodate 84 indicators of GRI-G3.1 which are related to six broad areas of sustainability,namely environment, labor practices and decent works, product responsibility, human rights, societyand economic in the reports. Findings – The study unveils that all the studied companies disclosed information regarding CSRactivities in six areas; however looking one level deeper to GRI subsections of each area shows thatcorporations intended to disclose only the positive impacts of their activities on environment andsociety but the negative effect of their operations is mostly neglected. Inadequate disclosures alsoobserved where the indicator required quantitative disclosure or detailed expenditure. This behavior isthe result of the threat that may menace corporate reputation and public image.
format	Article
author	Aghashahi, Betsabeh Abdul Rasid, Siti Zaleha Sarli, Majid Ah Mand, Abdollah
author_facet	Aghashahi, Betsabeh Abdul Rasid, Siti Zaleha Sarli, Majid Ah Mand, Abdollah
author_sort	Aghashahi, Betsabeh
title	Corporate social responsibility reporting of food industry major players
title_short	Corporate social responsibility reporting of food industry major players
title_full	Corporate social responsibility reporting of food industry major players
title_fullStr	Corporate social responsibility reporting of food industry major players
title_full_unstemmed	Corporate social responsibility reporting of food industry major players
title_sort	corporate social responsibility reporting of food industry major players
publishDate	2013
url	http://eprints.utm.my/id/eprint/40489/
_version_	1643650488571265024
score	13.211869

Corporate social responsibility reporting of food industry major players

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