Abstract
een studied extensively, little research has been done from a longitudinal perspective. This paper explores the presentational changes in CSR disclosures in the annual reports of an electricity company over the period from 1986 to 2017 using themes and methods drawn from extant research. The analysis shows changes are in general reflective of external factors such as legislation, economic crises, CSR frameworks and the organisation’s competitive environment. A more stable level of CSR reporting is apparent since about 2010, and the levels are substantially higher in more recent years
| Original language | English |
|---|---|
| Pages (from-to) | 7 |
| Number of pages | 46 |
| Journal | Revista de Ciências Empresariais e Jurídicas |
| Volume | 30 |
| Publication status | Published - 01 Dec 2018 |
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- The Evolution of Presentational Changes to Corporate Social Responsibilty Discolsures: An Historic Analysis of and Electricity Company
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