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An analysis of corporate social responsibility in the Greek telecommunications sector
Author(s) -
Giannarakis Grigoris,
Sariannidis Nikolaos,
Litinas Nikolaos
Publication year - 2011
Publication title -
global business and organizational excellence
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.227
H-Index - 16
eISSN - 1932-2062
pISSN - 1932-2054
DOI - 10.1002/joe.20385
Subject(s) - corporate social responsibility , balanced scorecard , multinational corporation , accounting , business , sustainability , sustainability reporting , social responsibility , public relations , marketing , finance , political science , ecology , biology
In assessing the performance of national and multinational businesses, attention focuses not only on financial performance, but also on such issues as social responsibility, environmental impact, and employment practices. There is a range of guidance and reporting mechanisms that allows firms to assess and communicate their performance in the area of corporate social responsibility (CSR). This study focuses on two such mechanisms, the Global Reporting Initiative (GRI) and the Deloitte Reporting Sustainability Scorecard (DRSS), and examines their use in four Greek telecommunications businesses. The findings reveal gaps in reporting practices in this field and highlight the differences between the two reporting systems and their usefulness for nonfinancial reporting. © 2011 Wiley Periodicals, Inc.