Abstract
Corporate social responsibility (CSR) reporting is not mandatory in most countries, but has been adopted by many large companies from around the world. The terms corporate social responsibility, global citizenship and sustainability can now be found in the corporate reports and websites of large and small corporations from around the world. However, considerable variation exists among firms worldwide. While some companies (e.g. Henkel, BHP, Johnson and Johnson) have a long-standing tradition in reporting information and have created separate internet sites to show all facets of their corporate responsibility and sustainability, other companies provide only limited information, in many cases related to corporate giving and sponsorship, or in some cases no information at all.
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© 2008 Stephen Chen and Petra Bouvain
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Chen, S., Bouvain, P. (2008). A Comparison of Corporate Social Responsibility Reporting in the United States, Germany and Australia. In: Strange, R., Jackson, G. (eds) Corporate Governance and International Business. The Academy of International Business. Palgrave Macmillan, London. https://doi.org/10.1057/9780230285743_15
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DOI: https://doi.org/10.1057/9780230285743_15
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