Next Article in Journal
Recycling Tire Rubber in Asphalt Pavements: State of the Art
Next Article in Special Issue
Including Sustainable Reporting Practices in Corporate Management Reports: Assessing the Impact of Transparency on Economic Performance
Previous Article in Journal
Sample Preparation Techniques for the Analysis of Microplastics in Soil—A Review
Previous Article in Special Issue
Effect of B Corp Certification on Short-Term Growth: European Evidence
Article

CSR in Non-Large Public Interest Entities: Corporate Talk vs. Actions

1
Department of Financial Accounting, Cracow University of Economics; Rakowicka, 27, 31-510 Krakow, Poland
2
Department of Economics, Finance and Environmental Management, AGH University of Science and Technology, Gramatyka 10, 30-067 Krakow, Poland
*
Author to whom correspondence should be addressed.
Sustainability 2020, 12(21), 9075; https://doi.org/10.3390/su12219075
Received: 29 September 2020 / Revised: 22 October 2020 / Accepted: 28 October 2020 / Published: 31 October 2020
Smaller companies’ understanding of and attitude toward corporate social responsibility (CSR), both in terms of actions and disclosure, is distinct from that of other organizations, including large public interest entities (PIEs) that dominate the existing literature in the field. In this study, we examine the interdependencies between non-large PIEs’ CSR practices and disclosures with the use of the organizational hypocrisy concept as a theoretical lens. Our sample consists of 111 companies operating in Poland and pursuing 646 CSR-related practices in 2017. We perform content analysis of their websites using the disclosure index to assess the extent of their CSR disclosures. The total number of observations equals 1227. Both practices and disclosures are analyzed according to ISO 26000 standards. The relationship between the sample companies’ CSR talk and actions is analyzed by means of the Pearson coefficient. Our findings suggest that CSR practices and disclosures of non-large PIEs are loosely coupled. For the whole sample and for the non-SMEs (small and medium sized entities) subsample, the strongest association between the two was observed as regards the organizational governance area. As far as the SMEs are concerned, the statistically significant association between their CSR reporting and actions was identified for the environmental area. Our study contributes to the CSR literature, as it provides new insights into the relation between voluntary CSR talk and actions of non-large PIEs operating in a relatively unexplored setting. View Full-Text
Keywords: CSR practice; CSR disclosure; website; SMEs; organizational hypocrisy concept; disclosure index; ISO 26000 CSR practice; CSR disclosure; website; SMEs; organizational hypocrisy concept; disclosure index; ISO 26000
MDPI and ACS Style

Krasodomska, J.; Godawska, J. CSR in Non-Large Public Interest Entities: Corporate Talk vs. Actions. Sustainability 2020, 12, 9075. https://doi.org/10.3390/su12219075

AMA Style

Krasodomska J, Godawska J. CSR in Non-Large Public Interest Entities: Corporate Talk vs. Actions. Sustainability. 2020; 12(21):9075. https://doi.org/10.3390/su12219075

Chicago/Turabian Style

Krasodomska, Joanna, and Justyna Godawska. 2020. "CSR in Non-Large Public Interest Entities: Corporate Talk vs. Actions" Sustainability 12, no. 21: 9075. https://doi.org/10.3390/su12219075

Find Other Styles
Note that from the first issue of 2016, MDPI journals use article numbers instead of page numbers. See further details here.

Article Access Map by Country/Region

1
Back to TopTop