Irina Lock - room A34 - 12:30-14:00

Examining the credibility of CSR report contents

One of the most effective ways and distinctive tools of communicating Corporate Social Responsibility (CSR) are CSR reports (Hooghiemstra 2000; Arvidsson 2010; Dawkins 2004). However, they are currently characterized by a considerable latitude for companies to choose what to include (and what to conceal), and whom to address. In the past this "leeway" led to a huge diversity and variance of topics mentioned in CSR reports (Chen and Bouvain 2009; Idowu and Towler 2004; Perrini 2005) and resulted in a "credibility gap" between companies and stakeholders. We attempt to show that this gap can be bridged if the sender as well as the recipient of CSR communication adhere to the "validity claims" of the communicative action (Habermas 1985): truth, sincerity, appropriateness, and understandability. We measure the "credibility gap" along these four dimensions conducting an online copy test of two CSR reports from the chemicals industry. Respondents partially confirm the existence of the "credibility gap" in CSR reporting. In the end, we want to discuss whether the "path" to operationalize Habermasian theory for CSR communication purposes is the best way to go for future research.