dc.contributor.author | Ditlev-Simonsen, Caroline Dale | |
dc.contributor.author | Wenstøp, Søren Henrik | |
dc.date.accessioned | 2019-06-14T10:55:58Z | |
dc.date.available | 2019-06-14T10:55:58Z | |
dc.date.created | 2012-01-03T12:19:03Z | |
dc.date.issued | 2011 | |
dc.identifier.citation | Issues in Social & Environmental Accounting. 2011, 5 (1/2), 65-81. | nb_NO |
dc.identifier.issn | 1978-0591 | |
dc.identifier.uri | http://hdl.handle.net/11250/2600858 | |
dc.description.abstract | This paper investigates rhetoric applied in 80 Corporate Social Responsibility (CSR) reports in
2005. A taxonomy of five distinct rhetorical strategies for describing the purpose of CSR is
applied; Agency (profit), Benefit (collective welfare), Compliance (laws and contracts), Duty
(duties), and Ethos (virtue). The findings reveal that very different rhetoric is applied. Ethos is
the most common ethical perspective expressed in the reports, Benefit and Agency are on second and third place. Specific patterns of ethical reasoning appear to be common, while other
possible reasoning strategies are rare. The most prevalent pattern of ethical reasoning is to link
Agency and Benefit perspectives, claiming that Benefit is done for the sake of Agency. These
findings constitute a new approach in CSR research | nb_NO |
dc.language.iso | eng | nb_NO |
dc.rights | Navngivelse 4.0 Internasjonal | * |
dc.rights.uri | http://creativecommons.org/licenses/by/4.0/deed.no | * |
dc.subject | CSR | nb_NO |
dc.subject | corporate social responsibility | nb_NO |
dc.subject | reporting | nb_NO |
dc.subject | ethics | nb_NO |
dc.subject | rhetoric | nb_NO |
dc.title | Companies Ethical Commitment: an analysis of the rhetoric in CSR reports | nb_NO |
dc.type | Journal article | nb_NO |
dc.type | Peer reviewed | nb_NO |
dc.description.version | publishedVersion | nb_NO |
dc.subject.nsi | VDP::Social science: 200::Economics: 210::Economics: 212 | nb_NO |
dc.subject.nsi | VDP::Humanities: 000::Philosophical disciplines: 160::Ethics: 164 | nb_NO |
dc.source.pagenumber | 65-81 | nb_NO |
dc.source.volume | 5 | nb_NO |
dc.source.journal | Issues in Social & Environmental Accounting | nb_NO |
dc.source.issue | 1/2 | nb_NO |
dc.identifier.cristin | 875475 | |
cristin.unitcode | 191,20,0,0 | |
cristin.unitname | Institutt for strategi og ledelse | |
cristin.ispublished | true | |
cristin.fulltext | original | |
cristin.qualitycode | 1 | |