Publication
MEASURING RESPONSIBILITY – TESTING A CONTENT ANALYSIS TOOL ON SUSTAINABILITY REPORTING OF LARGE FINNISH COMPANIES
(STEF92 Technology, 2017, M. Kooskora, A. Salovaara)
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Recent years have shown the increased importance in Corporate social responsibility (CSR) reporting, especially among large multinational corporations. The European Di-rective 2014/95/EU requires that so-called ‘large public-interest entities’ – companies with more than 500 employees – start reporting on their non-financial indicators. How-ever there is a ‘significant flexibility’ in the disclosure of non-financial information, since no agreed-upon guidelines on CSR reporting exist. As companies are free t...
SOCIAL SCIENCES: Section Business and Management2017