Publication on Negative CSP Disclosures


Our research on negative corporate social performance (CSP) disclosures in large firms' CSR reports, which was conducted in collaboration with Craig Carroll (OCR Network), has been published in CCIJ.

As firms are to be transparent about the impacts and outcomes of their SCP they are expected to disclose not only positive but also negative CSP information. It shows that negative CSP disclosures are very limited, yet there are differences between cultural clusters. Reports from Germanic/Nordic Europe showed the highest number of negative CSP disclosures, reports from Confucian Asia the lowest; the Anglo cluster fell in between. Interestingly, Asian frims communicated corrective actions more often than firms from the other two clusters.

Here you can find the article.