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The Practitioner's Perspective on Non-Financial Reporting
Perrini, Francesco
48/2  (Winter 2006): 73-103

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.

 

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