The Practitioner’s Perspective on Non-Financial Reporting

by Francesco Perrini



This article examines current priorities of non-financial reporting among large, publicly traded European corporations to assess how companies disclose on corporate social responsibility. It analyzes 90 multinational companies’ social, environmental, and sustainability reports; identifies what they report on relations with stakeholders; and examines differences among reporting tools. There are two key findings. Companies differ in the way they deal with non-financial reports along a continuum between a monitoring approach and a managerial approach. Second, companies tend to focus on specific CSR-relevant themes that reflect the priorities of multiple stakeholders. The latter include safety for workers and of products, product quality and innovation, environmental protection, dialogue with communities and stakeholders in general, attention to skill development, and responsible citizenship.

California Management Review

Berkeley-Haas's Premier Management Journal

Published at Berkeley Haas for more than sixty years, California Management Review seeks to share knowledge that challenges convention and shows a better way of doing business.

Learn more
Follow Us