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An analysis of the effects that CSR awards and firm size have on the CSR reporting disclosures in the annual reports of Irish business operations

O'Hara, Neil (2017) An analysis of the effects that CSR awards and firm size have on the CSR reporting disclosures in the annual reports of Irish business operations. Masters thesis, Dublin, National College of Ireland.

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Abstract

The importance of corporate social responsibility (CSR) has grown significantly in Ireland in recent years. With that has seen a rise in the extent of CSR reporting in company annual reports. Conversely, CSR awards which recognize the CSR efforts and achievements of companies have become more and more prominent. This work aims to discover whether there is a link between the extent of CSR reporting, and the attainment of CSR award. The study also endeavors to determine if the extent of CSR award is linked to the size of the company. This work takes a global study examining this topic for Malaysian businesses, and puts an Irish context on it in order to see how Ireland compares on the global field.

The study examined a series of annual reports for Irish business and indexed the data to form an overall composite score for the CSR reporting. The data was then analyzed against the two dependent variables stated – the firm size and the winning of a CSR award. Regression analyses were then performed to test the dependence of the award variable on firm size and the strength of the reporting score.

The study found there to be a link between the strength of the reporting score, and the size of the firm. The data, although not conclusive, showed s strong indicator for this correlation. The study did not see a conclusive link between the extent of CSR reporting and the attainment of CSR award. Although the data showed links between the two, it also showed links between award and other inputted variables which were ultimately no less significant than the results on the extent of reporting.

Item Type: Thesis (Masters)
Subjects: H Social Sciences > HF Commerce > Business Ethics
Divisions: School of Business > Master of Science in Management
Depositing User: CAOIMHE NI MHAICIN
Date Deposited: 22 Nov 2017 11:31
Last Modified: 22 Nov 2017 11:31
URI: http://trap.ncirl.ie/id/eprint/2889

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