An Assessment of the Managerial Objectives of Engaging In Corporate Social Responsibility (CSR) and the Perceived Communication Gap between Disclosure and Actual Practice in UK Companies (2017)

CSR is a concept whereby businesses integrate social, economic, and environmental concerns in their business strategy to help address the challenges faced by the society. CSR reporting enables organisations to effectively engage their audience in the public arena. Various interest groups have expressed some level of dissatisfaction in CSR reporting and this implies that a gap exists between the actual performance and reporting of CSR.

This study aims to assess the managerial motives of engaging in CSR and the perceived communication gap between the disclosures and the actual practice. Other objectives of the study involves exploring the meaning of CSR, to determine the extent by which companies are responsible to the society, to determine how CSR reporting helps organisations achieve economic, social, and environmental results and to contribute to the limited literature of CSR communication.

CSR has been widely described as a concept whereby businesses integrate social, economic, and environmental concerns in their business operations to help address the challenges faced by the society. Despite increased acceptance of corporations to engage in CSR, there is some level of dissatisfaction expressed by various interest groups towards CSR reporting by organisations.This implies that some gaps exist between the actual practice and reporting of CSR activities, usually referred to as the credibility gap or the reporting-performance portrayal gap. The main objective of the study is to assess the managerial motives in engaging in CSR.

This study also aims to assess the perceived communication gap between disclosures and actual practice. A case study of five UK companies is considered for this study and the process of data collection and analysis is mainly based on the content analysis. The findings suggest that there exist various managerial motives of engaging in CSR activities and a gap actually exists between the disclosure and the actual practice. The main objective of the study is to assess the managerial motives in engaging in CSR. This study also aims to assess the perceived communication gap between disclosures and actual practice.

Other objectives of the study are;

• To contribute to the limited literature on CSR communication
• To demonstrate how engaging in CSR and reporting can help organisations to strategically achieve economic, social, and environmental results

• 15,000 words – 58 pages in length
• Excellent use of literature
• Good analysis of subject area
• Well written throughout
• Includes questionnaire
• Ideal for MBA students

1: Introduction
Background of the Study
Statement of the Research Problem
Objectives of the Study
Research Questions
Significance of the study
Scope and Limitation of the Study
Sources of Data Collection
The Outline of the Dissertation

2: Literature Review
Meaning and History of CSR
CSR Communication
CSR Reporting
Strategic aspect of CSR
Motivating Factors of CSR Reporting
Reputation and Brand Management
Ethical Considerations
Profitability
CSR across Industries
Environmentally Sensitive Industry
Ethical Issue-Sensitive Industry
The Theoretical Framework on Explaining CSR
Stakeholder Theory
Legitimacy Theory
Social Contract Theory
Gap in CSR Communication

3: Research Methodology
Research Design
Case Study
Purpose of data collection
Background of the chosen companies
Alliance Boots
Barclays
British Petroleum
Vodafone Group
AstraZeneca
Instrument Used In Data Collection
Interviews
Data Collection and Analysis
Validity and Reliability
Pilot Test
Ethical Assurances

4: Research Findings
Gap between Disclosures and Actual Practice in CSR reporting
Alliance Boots
Barclays
BP Plc
Vodafone
AstraZeneca
Interview Analysis from the Appendix by Applying Thematic Analysis

5: Discussions and Conclusions
Managerial Motives of Engaging in CSR
Communication Gap in CSR Reporting
Recommendations

Bibliography

Appendix
Interview Questions