Practitioners Perspective on Non-Financial Reporting Harvard Case Solution & Analysis

Reviews the current priorities of non-financial reporting among large, publicly traded European corporations to assess how companies disclose corporate social responsibility (CSR). 90 analyzes of multinational companies' social, environmental and sustainability reports, determines what they report on relations with stakeholders, and consider the differences between the reports. Two key findings: Companies differ in the way they deal with the non-financial reports, falling somewhere between the approach of monitoring and management approach. Second, companies tend to focus on specific CSR related topics that reflect the priorities of the different stakeholders. The latter include security for workers and products, product quality and innovation, environmental protection, dialogue with communities and stakeholders in general, focus on skills development and responsible citizenship. "Hide
by Francesco Perrini Source: California Management Review 32 pages. Publication Date: February 1, 2006. Prod. #: CMR332-PDF-ENG

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