Special guest edition of Brown Bag seminar at the cbsCSR Centre
Talk by Craig E. Carroll
New York University
Wednesday March 29, 2017, 12.00-13.00
Copenhagen Business School
Porcelænshaven 18A, room 0.140
Organized by cbsCSR
Cross-Cultural Differences in CSR Reporting: An Examination of Firms’ Transparency Signaling and Disclosure Alignment from Three Cultural Regions
This study uses intercultural communication theories to examine cross-cultural differences in transparency signals and disclosure alignment in firms’ CSR reports.
Transparency signals are the paraverbal signals firms use to lead audiences to draw inferences about their degree of transparency. Positive transparency signals are signals which, the more frequently they occur, the more audiences should perceive the firm as being transparent. Negative transparency signals need to be mitigated, moderated, or eliminated for transparency to be present. Transparency signals are important for firms to employ because they cannot outright claim they are transparent. Doing so undermines acceptance from their stakeholders and other audiences that they actually are (Christensen, Morsing, & Thyssen, 2010).
Disclosure alignment is a company’s public attempts to align its disclosure practices with the expectations of regulatory guidelines. Companies adapt the reporting to the expectations of their publics so that the organization’s stakeholders and constituents construe the organization as legitimate.
This study uses DICTION 7.1, a computer-aided text analysis for measuring rhetorical influence strategies to develop our measures of positive and negative transparency signals and disclosure alignment. The sample consisted of the full-text, 2012 CSR reports for the largest 14 firms from each of three distinct cultural regions (U.S., Germany, and China), who filed their CSR reports in English.
The results and implications for CSR reporting are discussed.
Craig Carroll (Ph.D., University of Texas at Austin) is an adjunct professor at New York University, Singapore Management University and IE University. His research examines how media and communication can be used for holding organizations accountable. He is the editor of three books, The SAGE Encyclopedia of Corporate Reputation (Sage Publications, 2016), the Handbook of Communication and Corporate Reputation (Wiley-Blackwell, 2013), and Corporate Reputation and the News Media (Routledge, 2010). He also studies corporate reputation. With Rod Hart, he is the co-author of DICTION 7.1, a computer-aided text analysis program for analyzing rhetorical influence strategies.
Please bring your own lunch.
Registration no later than 21.03.2017:
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