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Issue 5(1), October 2010 -- Paper Abstracts

Girard  (p. 9-22)

Cooper (p. 23-32)

Kunz-Osborne (p. 33-41)

Coulmas-Law (p.42-46)

Stasio (p. 47-56)

Albert-Valette-Florence (p.57-63)

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JOURNAL OF APPLIED BUSINESS AND ECONOMICS

Corporate Social Responsibility Reporting: A Descriptive Study across Industries

Author(s): Yu Cao, Mingming Feng, Xiaodan “Abby” Wang

Citation: Cao Yu, Feng Mingming, Wang Xiaodan "Abby", (2016)"Corporate Social Responsibility Reporting: A Descriptive Study across Industries," Journal of Applied Business and Economics, Vol. 18, Iss. 7, pp. 11-22

Article Type: Research paper

Publisher: North American Business Press

Abstract:

Corporate Social Responsibility (hereafter, CSR) reporting has become an international trend. We

examine the CSR reports of ten S&P 500 companies across different industries in the U.S. We find that

while these CSR reports share many commonalities, differences in structure and content exist. These

differences may make it difficult for financial statement users to compare firms’ social performance

according to their CSR reports, especially firms from different industries. Our findings suggest that it

might be helpful to promote a universal standard for CSR reporting to ease the cross-industry

comparison of corporate social performance.