Standalone CSR reporting by U.S. retail companies

2014/01/24 by Dennis M. Patten, Na Zhao · 113 citations
Business, Management and Accounting · #Accounting #Business #Consumer Behavior in Brand Consumption and Identification #Corporate Social Responsibility Reporting #Corporate social responsibility #Environmental Sustainability in Business #Environmental reporting #Political science #Public relations #Reputation #Sustainability reporting

paper · doi:10.1016/j.accfor.2014.01.002

published in Accounting Forum 38(2), 132-144 (Taylor & Francis)

openalex publication_date 2014/01/24 · crossref created 2014/01/24 · crossref issued 2014/06/01 · crossref published 2014/06/01 · crossref published-print 2014/06/01 · crossref published-online 2019/02/27 · crossref deposited 2023/07/10 · openalex created_date 2025/10/10 · crossref indexed 2026/08/06 · openalex updated_date 2026/08/06

Abstract

Highlights• We examine standalone CSR reporting by U.S. retail companies.• Environmental issues receive more coverage, on average, than other social items.• The reports focus more on discussions of programs and initiatives than on providing actual performance data.• Reporting companies exhibit higher environmental reputation scores in spite of having worse environmental performance.• First-time issuance is followed by increases in the holdings of companies’ stocks by socially responsible mutual funds.

Citations

• Corporate social and environmental reporting
• Some determinants of social and environmental disclosures in New Zealand companies
• Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting