CSR Com muniations Report 2010

8/9/2019 CSR Com muniations Report 2010

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CSRDisclosureSRommunicationExploring European cross-national differences and tendencies

Partnership with



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A study developed by: In collaboration with: In partnership with:



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(Research team and Institutional partnersof the research

The project was lead by IE School of Communication in collaboration with twoacademic partners: IULM (Milan, Italy)and Judge Business School (U of Cambridge, Uk).

From IE School of Communication thereare Laura Illia, Ph.D, Assistant professor inCorporate and Business Communication(Principal investigator); Almudena

Gonzalez del Valle Brena, Ph.D, Associateprofessor in advertising and publicrelations.; Belen Rodriquez Canova,research assistant for data collection ;Julia Emilia Sanchez, research assistantfor data collection; Mabel VelazquezMerlo, research assistant for sampling;

Ana Toledo, Ph.D, research assistant fordata analysis

From IULM University there are EmanueleInvernizzi, Ph.D, Professor in corporatecommunication and Stefania Romenti,Ph.D, Assistant Professor in corporate

communication

From Judge Business School there isStelios C. Zyglidopoulos, Ph.D, Reader inStrategy.

Titolo 1 Titolo 2

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In rilievo

Foreword Taking pride in being a good company without beingperceived as having an opportunistic purpose is anything buteasy. We analyzed the practice of top European companiesand asked experts’ opinions about risks and opportunitiesrelated to communicating CSR.

The role of CSR in management is more persistent today than ever before. Although manystudies focus on how companies implement socially oriented principles and strategies, littlework has focused on how the company’s social commitment is communicated. Therefore,this study starts from the belief that the European perspective is lacking as previous studieshave primarily analyzed Fortune 500 companies. What is the degree of social disclosureamong top European companies? Are there cross-national differences or tendencies? DoEuropean managers consider CSR communication as more of a risk or an opportunity?

To date, the topic of this study has remained a work in progress because debate about

what is an appropriate degree of social disclosure is far from being decided. The boundariesbetween engaging in and communicating CSR as well as marketing, corporate image, andCSR are not yet strictly defined. Nowadays, CSR communication is constantly changing andbeing redefined. As such, we hope that this study will inspire all those who want to have abetter understanding of the current practice related to what is communicated and how. Thiswork is also meant for all those who are endeavoring to know more about the opinions of experts and communication or CSR managers who deal with CSR communication on adaily basis.

Laura Illia, Ph.D. Stefania Romenti, Ph.D. Stelios C. Zyglidopoulos, Ph.D. IE University IULM University of Cambridge



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Research TeamLaura Illia, PhD.

Assistant Professor in Corporate and Business CommunicationIE School of Communication, IE University

Stefania Romenti, Ph.D. Assistant Professor in Corporate CommunicationFondazione Università IULM

Stelios C. Zyglidopoulos, Ph.D.

Lecturer in Strategy, Director of the Management Studies TriposDirector of Studies in Management and Fellow of Homerton CollegeJudge Business School, University of Cambridge

Almudena González del Valle Brena, Ph.D.

Adjunct Professor in Advertising and Public RelationsIE School of Communication, IE University

Ana Toledo Chávarri, Ph.D.

Research Assistant for data analysis and reportingIE University

Belén Rodríquez Canova

Research Assistant for data collectionIE University

Julia Emilia Sanchez

Research Assistant for data collectionIE University

Mabel Velásquez Merlo

Research Assistant for samplingIE University



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Executive SummaryProject outline The boost to CSR has been underscoredby the numerous studies on howcompanies implement socially orientedprinciples and strategies. Managementpractices with regard to CSR have not yetextensively analyzed how companiescommunicate their social commitment.

The state of the research in this area ispoor and addresses mainly the US reality.In order to understand current practices inEurope, we investigated the top 251companies (in terms of highest revenues)in 11 industries from six Europeancountries—namely, Spain, France,Switzerland, the United Kingdom,Denmark, and Italy. We analyzed what iscommunicated using a content analysis of companies’ social reports (if available),CSR content within companies’ websites,social advertising, and presence on web2.0 related to CSR issues. We alsointerviewed 69 communication or CSR

managers within these same companiesabout their opinions on risks andopportunities in communicating CSR.

What is communicated- Social reporting is still not an

institutionalized practice in Europe as itis in the US as only one third of companies provide social or thematicreports to a large audience. Still, themajority of companies (48%) provideCSR content in their annual reports.

- The most often communicated socialissues relate to the environment, marketorientation, and workplace climatewhereas community involvement, ethicsand governance, local economicdevelopment, and stakeholders’inclusion are less often disclosed.Human rights are rarely communicated.

- The European tendency is that UK companies have the highest disclosure,followed by southern European

companies (Spain, Italy and France).

This is true for all aspects weinvestigated.

- Many companies (again, especially fromthe UK, Spain, Italy, and France) tend touse their websites to set their agendaon social issues. They care not onlyabout social reporting or descriptiveinforming about what the companydoes, but also about being gatekeeperswithin the debate on social issues in oursociety. As the interviews underscored,this behavior is about building a publicculture of CSR.

Manager’s opinions- Managers do not fear the public opinion

or mass media skepticism that CSRcommunication has an opportunisticmarketing purpose. Their point of viewis that, in the past, media were attentiveonly to CSR’s worst practices. Today,scandals easily spread, but so do goodpractices as CSR communication isstarting to become known by media andthe general public, who seem to havean increasing interest in such issueseven when they relate to good news.

- The managers in the current studyshared their opinions about how toavoid risks in communicating CSR.

These opinions are summarized in 14guidelines in the study’s conclusion.

- The variety and type of managers’opinions indicated that CSRcommunication is a practice still be

constantly redefined.- According to the managers, bothprocesses—namely, engaging in andcommunicating CSR—have theircomplexities and risks. Those whoconsider engaging in CSR to be difficultbelieve that CSR is about changing theculture of an organization. Meanwhile,communicating CSR is perceived to bedifficult because of the complexity of fitting multiple stakeholders’expectations while providing a concisemessage that is credible.



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Introduction

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1.1. Starting point The fundamental idea embedded incorporate social responsibility (CSR) is that

corporations have an obligation to work for social betterment (Frederick, 1978;Sethi, 1975; Carroll, 1979; Andrews,1987) and thus should act responsiblywith stakeholders and ethically towardsociety (Holme and Watts, 2000). A keycomponent of engaging in CSR iscommunicating CSR with an appropriatedegree of social disclosure (Zéghal and

Ahmed, 1990). When companies

communicate their CSR, they aim toprovide information about the company’sspecial behavior so as to legitimize thecompany among its stakeholders (Deeganand Rankin, 1999; Brown and Deegan,1998; Hooghiemstra, 2000).

Yet such communication can be anythingbut easy for two main reasons. First, it isdifficult to be informed on CSR as CSR

actions cannot be readily verified (Carroll,1999; Schoenberger, 2000). It is easy tobe informed on a company’s behaviorthrough standards or codes of conduct,but it is quite complicated to be informedabout outcomes of very long-termprojects. Second, it is quite complicated totake pride in being a good companywithout being seen as having anopportunistic purpose (Holme and Watts,

2000). A company’s authenticcommitment to CSR can easily bemisunderstood as being a marketingattempt. As such, companies ought toreflect upon what is the practicenowadays. On one side it is important toknow how to reach the right level of transparency; otherwise, CSR actionsmight be underestimated. On the otherside, it is important to counteract

stakeholders’ skepticism toward corporate

communications overstating companies’social behaviors.

Previous studies have analyzed the

disclosure of US companies (e.g., Guthrie,& Parker, 1990), but little efforts have beenmade to develop a non-US perspective onCSR disclosure. Some studies studied UK,

Australian or New Zeeland companies(Gray et al 1995, Hackston and Milne1996, Deegan and Rankin 1999), butthere is yet still not European perspectiveon CSR communication. This creates aninteresting opportunity as previous studies

(e.g., Tixier, 2003; Maignan and Ralston,2002; Haniffa and Cooke, 2005) agreethat differences exist between how CSR iscommunicated by US and Europeanmanagers. European managers adopt a“low-risk” attitude toward CSRcommunication compared to USmanagers as they believe that it is toorisky to build a corporate image on CSRactivities, given that public opinion, media,

and consumers see CSR disclosure ashaving an opportunistic marketing purpose(Tixier, 2003). A recent study onsustainability by Havas Media (2009)confirms this cross-national component of CSR. Worldwide, 64% of public opinionand consumers consider that mostcompanies are socially or environmentalresponsible for improving their image. Thisopinion is stronger in countries like Spain

(72%) and France (70%) than in the US(58%). Given these contextual differences,our aim is to develop a Europeanperspective on CSR disclosure.Specifically, we aim to scrutinize thefollowing:

- What is the degree of social disclosureamong top European companies?

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- Do European managers consider CSRcommunication to be more of a risk oran opportunity?

- Are there cross-national differences ortendencies? If so, can they be relatedto managers’ opinions on risks?

The aim is explorative. The ultimate aim isnot to test the idea of existing differences,but rather to explore what happens at aEuropean level—that is, what is actuallycommunicated and done in CSR, how,and why.

1.1. MethodWe developed an investigation among thetop 251 companies headquartered inseven European countries—namely,Spain (ES), France (FR), Switzerland (CH),the United Kingdom (UK), Denmark (DK),and Italy (IT)—in order to includecompanies from Latin (ES, FR, IT) andnon-Latin (UK, CH, DK) Europeancountries.

Sample

The sample of 251 companies (see Annexes for a complete list) was built fromthe ORBIS database. We selectedcompanies according to their industrybelongingness and revenue in order toavoid getting biased results (companieswith low revenues might not communicateCSR due to their lack of resources). Intotal, we selected 42 companies percountry—namely, four companies with thehighest revenues in the following 11industries: financial services and banks;insurance; textile, retail, and fashion; gas,water, and electricity; oil and coke; food,beverage, and tobacco; chemicals andpharmaceuticals; telecommunications;transport and automotive; retail andwholesale; and tourism and hospitality. In

some countries, it was difficult to collectfour top-ranked companies (according torevenues) within the oil and coke industry;in these cases, we selected an additionalcompany from another industry to havethe same number of companies percountry. With the exception of Denmark,where the number of companies was 41,we were able to select 42 companies forall other countries.

Data collection and analysisFirst, we developed a content analysis toinvestigate what these companies actuallycommunicate. We analyzed companies’social reports (if available), CSR contentwithin companies’ websites, socialadvertising, corporate CSR blogs, andpresence on web 2.0 related to CSRissues. This analysis enabled us to answerthe following research questions: To whatdegree do European companies disclosetheir CSR? Do cross-national differencesexist?

Next, we interviewed communicationdirectors or CSR managers within thesesame companies in order to gather theiropinions on the difficulty of and dangers incommunicating CSR. Our researchquestion at this stage was: Do managersdiffer on how they see CSRcommunication as a problematic task (risks and opportunities)?

For the content analysis, we

developed a codebook of approximately90 variables (see Annexes). Five coderscollected data on the 251 companies. Aninter-coder reliability test was executed,and for all coders the tests weresatisfactory since Cohen’s Kappa testwas higher than 0.70. The data analysisincluded the overall percentage of answerrate, the percentage of answer rate per

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country and industry, and a chi squareanalysis to determine how significantdifferences per countries are. Elementswe coded in our content analysis are:

1. Presence and accessibility of CSRweb site area

2. Accessibility of Social or thematicreport in the corporate website

3. Disclosure on 8 CSR issues:- Stakeholders’ involvement;

- Workplace climate,- Community involvement;- Local economic development- Environment,- Market orientation,- Ethics,- Human right

4. Disclosure of Cause RelatedMarketing activities:

- Donate money on base of consumer purchase;

- Donate money for urgentmatters (e.g. war,earthquakes)

- social and ethical advertising,- Get awards and public

recognition in CSR.

5. Disclosure of CSR standards and

Indexes :AA1000, ISO 140001, ISO19001, SA8000, Carbon disclosureproject, FTSE 4, DJSI, OSHAS 18001,EMAS, GRI, ISAE 3000

6. Use of web to set an e- agenda onsocial issues :- Company’s editorial articles in

their websites on social issues;- Comments in their websites;

- Corporate magazines on socialissues;

- Third parties opinions (expertsopinions on social issues in theirwebsite);

- Hot links with opinion leaders orformalized institutions (e.g. NGO) ;

- Hot links with Independent newsor blogs;

- Multimedia content (e.g. web TV or videos on long term projects)on social issues);

- Providing a RSS on social issues- Community /discussion boards on

CSR issues.

7. Corporate blogs and Web 2.0 tocommunicate social engagement(facebook, linkedln, Myspace, youtube, secondlife, Friendster,)

8. Initiation of vlobalization or citizenadvertising on social products:- Users are invited to “build” virtually

their product that is eco/socialoriented;

- Users generate multimediamaterial spontaneously oncompany’s CSR engagement ;

- Users are solicited by thecompany to create company’smultimedia CSR material;

- Users fortify a company’s CSRofficial advertising campaign;

- Users are paid by the company tosocial product advertising

Interviews were conducted online

following a phone call to establish aconnection with the interviewees. Wedeveloped an interview guideline thatincludes both quantitative and qualitativequestions. We asked interviewees toindicate their agreement to six statements

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(using a 5-point Likert scale) and reasonof the agreement/disagreement. A qualitative “why” answer for eachstatement was compulsory. We wereparticularly interested in qualitativelyanalyzing quotations from managers’opinions

We asked mangers opinions on:

- Difficulty to do vs difficulty tocommunicate CSR

- “Marketing” Risk to communicateCSR actions

- Boomerang effect of embedding acorporate image around CSR duringcrisis

- Skeptical nature of public opinion ormass media

- Risks of advertising with social

dimension

- Risks of using corporate blogs tocommunicate CSR

Five people built the list of contacts withinthe 251 companies. In total, we collected69 interviews.

One coder analyzed the qualitative

statement of managers in order todevelop a cluster pattern of similarreasons regarding their specific opinionsrelated to CSR communication.

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What iscommunicated

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2.1. UK and South Europeans, the high disclosers!

UK companies have the highest disclosure. South European

companies follow this trend. Social reporting is still not a highinstitutionalized practice in Europe

Accessibility of CSR content The websites of Anglo-Saxon and southEuropean companies give higher directaccess to CSR information than websitesfrom companies originating in other areas.Overall 73% of companies’ websites have aCSR dedicated area. CSR information isprovided in one click by 69% of UK companies, 57% of Spanish companiesand 54% of Italian and French companies.Differently, on the other hand, only 26% of Swiss and 35% of Danish companiesprovide this direct access ( χ² <.001).

Use of social reportingOverall, 33% of companies provide onlineaccess to their social report, 30% to theirthematic report and 48 % include a sectionon CSR in their annual report. Comparedto other companies, Swiss and Danishcompanies score the lowest whenproviding online access to their social report(χ² <.001) and less CSR space in theirannual reports ( χ² <.001). No significantdifferences were found concerning thematicreports. Environment, governance,

citizenship and sustainable developmentare the most frequent themes of thesereports.

Overall, 39% of companies inform abouthaving a third party certification. Here againUK companies are those most informing onthis (67%), followed by French (52%),Spanish (45%) and Italian (40%)companies. Those companies that lessinform about this aspect are Swiss (17%)and Danish (14%) companies ( χ² <.001).

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Industry differences The companies most providing a socialreport ( χ² <.050) are within the Bank,Insurance and Gas, Water and Electricityindustries. Besides, companies lessproviding a CSR section in the annualreport ( χ² <.050) are those from Textile,Retail and Fashion and

Telecommunications. Finally, thosecompanies that most provide a thematicreport ( χ² <.005) are those frominsurance, food and beverage industries.

40

41

52

52

67

69

48

10

15

26

26

33

74

3330 *

0 50 100

CH

DK

IT

FR

ES

UK

Overall

Social reporting

ThematicReport

Social Report

Annual reportincludessection onCSR

(χ ²<.001)

*no sig differences



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Issues being communicatedOverall findings indicate that companiesprovide information on all issues. Mostcommunicated issues are workplace

climate and environment, while the leastcommunicated one is human rights. Ingeneral, UK companies inform more thanothers. Again, findings indicate that SouthEuropean companies follow UK’s tendency.English and Spanish companies informmore than others on their stakeholders’involvement . In addition, they also informmore than others on their communityinvolvement , especially concerning their

collaboration with local communities andtheir donations, sponsoring, foundationsand events. Danish companies rateparticularly low in disclosing their internshippolicies for young graduates.

UK and Italian companies instead dominatethe disclosure of two issues, which are,market and ethics for governance . Italiancompanies are in particular concerned toinform on how they manage theirrelationships with creditors and suppliers,that is, on how they respect deals,standard of quality for production; also theyare concerned to inform on their ethicalconduct and what they do to preventcorruption, money recycling and conflicts of interests.

UK, Spanish and Italian companies informcomparatively more than others about theircommitment to local economicdevelopment , especially concerning thecreation of works and help for younggenerations. Swiss companies informcomparatively less about their role increating local work. Both Swiss and Danishcompanies rate particularly in how theydisclose their commitment for local projectdevelopment.

31

44

55

64

69

98

60

31

49

52

67

67

95

63

0 50 100

CH

DK

FR

IT

ES

UK

Overall

Stakeholder involvement

Mission,vision, valuesare put inpracticeevery day

Mission,vision, valuesaredevelopedby involvingstakeholders

36

50

69

68

76

95

66

7

21

62

59

52

83

47

33

50

67

68

74

98

65

0 50 100

DK

CH

FR

IT

ES

UK

Overall

Community involvement

Projects inlocalcommunity

Internshipsfor young,graduates

Sponsoring,foundations,events

(χ ²<.001).

2

2



15

31

54

60

69

88

95

66

38

56

64

74

88

100

70

33

51

62

71

71

98

65

45

44

67

74

74

93

66

0 20 40 60 80 100

CH

DK

FR

ES

IT

UK

Overall

Market

R&D for social

products

Security inproduction anddistribution

Caring about clients

Respect deals,standard of qualityfor production

31

46

50

50

64

76

53

19

17

24

50

26

98

37

40

51

64

57

79

98

65

0 20 40 60 80 100

CH

DK

FR

ES

IT

UK

Overall

Ethics and governance

Ethical conduct

Equal Commerce

Prevention corruption,money recycling, conflictsof interest

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16

12

5

31

50

55

81

39

27

40

52

52

50

90

52

5

2

36

45

48

52

31

0 20 40 60 80 100

DK

CH

FR

ES

IT

UK

Overall

Local economic development

Projects to increaselocal economicdevelopment

Help yourgeneration learning

Create works

62

74

71

76

81

98

77

33

57

55

66

79

95

64

36

40

52

73

81

98

63

48

60

55

73

81

95

69

0 20 40 60 80 100

CH

DK

IT

ES

FR

UK

Overall

Environment

Pollution

Recycling

Sensitize peopletowardenvironment

Sustainabledevelopment

(χ ²<.001).

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17

33

46

33

62

55

62

49

31

24

38

50

55

57

43

26

32

40

50

55

57

43

0 20 40 60 80 100

IT

DK

CH

FR

ES

UK

Overall

Human Rights

Infant work

Social exclusion ,poverty, right toinstruction, nutrition,freedom

Respect of internationalagreement humanright

40

60

67

69

71

98

69

45

46

60

67

74

98

65

50

54

69

71

71

98

69

21

39

57

64

50

67

50

0 20 40 60 80 100

CH

DK

ES

IT

FR

UK

Overall

Work place climate

Benefices and salary

Training and careerdevelopmen

Equal opportunites

Work conditions

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UK and French companies are those thatmore disclose on issues related toenvironment. Though being comparativelyless disclosing, more than 50% of CH andDK companies inform on theircommitment to sustainable development,pollution and environment. This is notablesince on other issues this rate is below50%.

Work place climate is another issue onwhich UK, French and Italian companiesinform comparatevely more than others.

As for the topic environment, Danish andSwiss companies reveal a higher

disclosure than for other issues (around

50% of companies denote a disclosure onit). Comparatively speaking, Swisscompanies rate particularily low in theirdisclosure on benefices and salaries

Finally, it is interesting to note that Italiancompanies rate particularly low in theircommunication on human right relatedissues, even less than Swiss and Danishcompanies. In general human right is theissue that is less communicated overall: itis the only issue that rates lower than in50% for all companies.

Cause related marketingOverall only 11% of companiescommunicate to provide a donation on thebase of consumers purchase, 18% informon their social advertising campaign, 27%inform on the amount of money theydonate for urgent matters such as war andearthquakes, and 49% of companies informon received award for their CSR

engagement.

UK and Spanish companies have similardegree of disclosure on Cause RelatedMarketing activities ( χ² <.001). Specificallythey tend to have the same degree of disclosure about their special donations forurgent issues (e.g. war, earthquakes) andabout awards and public recognitionreceived on CSR.

Compared to other companies, Spanish

Industry differencesNot surprisingly the Bank industry reveals to be most disclosing than other industries onall issues we analyzed. This tendency is followed by companies in the Gas, Water andElectricity industry that are disclosing in many of these issues. Companies that appear tobe more frequently as having limited communication on many CSR issues belong to

Tourism, Textile, retail and fashion and oil and coke industries. These results aresignificant from χ² <.050 or χ² <.005.

29

21

43

48

74

79

49

7

17

33

26

38

38

27

5

10

17

29

31

14

1811

0 50 100

DK

CH

IT

FR

ES

UK

overall

DIsclosure on Cause Related marketing

Donatemoney onconsumerpurchase

Socialadvertising

Donatemoney forurgentmatters

(χ ²<.001)

*no sigdifferences

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and French companies inform more on theirsocial advertising campaigns. Either theyprovide the social campaign online, or adirect link to it.

Standards and Indexes The standard that is most communicated isthe ISO 14001 (environmentalmanagement), that is communicated by47% of scrutinized companies. ISO 19001(quality of management system) iscommunicated by 19% of companies;

AA1000 (multi-stakeholder consultation foraccountability, responsibility, sustainability)is communicated by 17% of it; and OSHAS18001 (health a security at work) iscommunicated by 14% of companies. Only7% of analyzed companies certify that theirreporting follows the GRI standardreporting, and only 5 % of them certify tohave the ISAE 3000 standard reporting.Only 6% inform on their adherence to theCarbon disclosure project. Only 1% onEMAS (eco management audit scheme)

We found significant differences betweenhow companies inform on their standardsonly in AA1000, ISO 14001 and GRI andtheir adherence to global compactprinciples. Companies that mostcommunicate about having an ISO 14001are from Spain and France followed by UK (χ² <.001). On the other hand, standard

AA1000 is reported instead in particular byUK companies ( χ² <.001), while GRIreporting standard is provided especially bySpanish and UK companies ( χ² <.050). Inparticular French English and Spanishcompanies disclose on their adherence toglobal compact principles

Industry differencesCompanies within the food, beverageand tobacco industry are those thatmost communicate on their social

advertising. Banks, telecommunicationcompanies, gas water and electricitycompanies, chemicals andpharmaceutical companies follow thistendency. These results are significantfrom χ² <.050 or χ² <.005.

32

26

45

60

74

48

47

5

0

17

5

26

48

17

22

26

29

40

48

50

36

36

24

31

62

48

52

42

0 50 100

DK

CH

IT

FR

SP

UK

overall

Standards

GlobalCompact

GRI (reporting)

AA1000 (multi-stakeholderconsultation)

ISO 14001(environmentalmanagement)

Industry differencesCompanies that are particularly disclosing on following the GRI reporting standard arethose from Bank and Gas, water and electricity industries ( χ² <.050). Companies that

notably inform on their adherence to ISO 14001 are Banks, Gas, water, electricity andChemicals and Pharmaceuticals companies ( χ² <.050). Finally companies informing onOSHAS 18001 are those from gas, electricity and Chemicals and Pharmaceuticalscompanies ( χ² <.050).

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2.2. CSR e-agenda setting: made in ES, IT and UK

Companies tend to turn their website into an online newspaper

to inform not only on their CSR commitment, but also on socialissues in general. Spanish, British and Italian companies rateparticularly high in this respect.

Overall findings52% of companies use their website toset an agenda on CSR issues they arecommitted to. 34% of companies providehot links with opinion leaders or

formalized institutions (such as nonprofitorganizations - NGO’s). 29% of them postcomments on news about CSR they arecommitted with. 26% of companiespublish multimedia content on socialissues (e.g. corporate CSR TV, videosdocumenting on their CSR long term

projects); 14% of companies provide hotlinks with independent open sources orblogs.

Only 10% of companies provide RSS onCSR issues and corporate magazinecontent on social issues. Besides, only9% of companies’ posts editorial articlesin their websites. 8% of companiesprovide third parties expert opinions intheir website.

8

10

10

14

19

26

29

34

52

0 10 20 30 40 50 60 70 80 90 100

Third parties opinions (e.g. experts opinions )

Magazine content on social issues

Providing a RSS on CSR issues

Hot links with Independent news or blogs

Company’s editorial articles in their websites

Multimedia content on social issues

Comments in their websites

Hot links with op. leaders or NGO

Setting an agenda (according to items below)

Use of web site to set agenda

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Comments, editorials, links

We found significant differences percountry only for some elements. UK andSpanish companies are particularlydisclosing their CSR through companieseditorial articles on social issues ( χ² <.005)and comments about recent events andtrends of social issues ( χ² <.001). Italianand UK companies are those that mostinform on CSR by providing hot links withopinion leaders and formalized institutionssuch as NGO ( χ² <.005).

Italian and Spanish companies are thosethat most inform on their CSR by providinglinks to independent news sources orblogs. Thus, these are those companiesthat most link their social engagement toblogging and open source journalism(χ ²<.050).

Swiss and Danish companies are notablefor not including in their communication hot

links and opinions on current events of CSR.

5

32

21

24

36

57

29

14

2

14

17

36

29

19

0 50 100

CH

DK

FR

IT

ES

UK

Overall

Opinionists websites

Companieseditorialarticles onsocial issues

Commentson theirwebsites

24

24

29

29

38

60

34

5

2

17

24

24

14

14

0 50 100

DK

CH

FR

ES

IT

UK

Overall

Hot links

Hot links withIndependentnews or blogs

Hot links withopinion leaders

or formalizedinstitutions(e.g. NGO)

Industry differencesCompanies within Gas, water andelectricity industry are those that mostdisclose their commitment to CSR byproviding hot links with independentnews or blogs ( χ² <.005), multimediacontent ( χ² <.050). Together with foodand tobacco companies they are alsothose companies that most providecommunity discussion boards on socialissues ( χ² <.050)

(χ ²<.001)

(χ ²<.005)(χ ²<.050)

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2.3. Web 2.0: a South European experimentation

CSR communication through web 2.0 is in its early stages.

Spanish, italian and french companies are those that mostexperiment.

CSR Corporate BlogsOverall, only the 5% of companies havecorporate blogs on CSR issues. We wereable to document examples in particularfrom Spanish Italian and French

companies which experiment this newtype of CSR communication. Hereafterare presented some examples.

Italian companies Telecom Italia has a blog called “A voicomunicare” (you communicate) wherepeople -famous or less famous- take aposition toward issues related to ecology,health, etc. It is a space where interview-videos are posted. Some are professionalproduced by bloggers of “a voicomunicare”, others are not. People canalso post their point of view on socialissues. Political and environmental issuesare particularly discussed in this blog.Users highly participate in this blog.

Benetton group has a blog called“Benetton Talk” where the company invitesusers to “tell us things we should think about today”. People upload pictures,video, comments on topics they find

important for our society. In this blog userspost mainly things related to art andcreativity: some interesting pictures andinventions from users are uploaded. This isin line with Benetton engagement towardyoung generations and their developmentof creativity. Users highly participate in thisblog.

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Autogrill has a blog called “on the Move”where people can read and discuss themesand issues that shape day to life in Autogrill:consumer culture, food, beverage, travel,transports, companies, etc. People postvideos, comments. Users highly participatein this blog.

Fiat Group has a blog space within thewebsite “Sustainability: be guided by thefuture” in which they permit users to ratesustainability projects the company isinvesting or will invest in.

Spanish companiesBBVA has a blog called “open talent”,where people can post theirentrepreneurship projects, comment onprojects. BBVA blog aims to providefunding opportunities to youngentrepreneurs, who will be selected byBBVA to fun their projects. Many projectsare posted by users.

Mapfre has a blog called “circula seguro”opened by Fundacion Mapfre and Michelin.

The aim of the blog is to inform of securitywhen driving. People can post questions,comments and reflections on how to drivewith security. Many questions andcomments are posted

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La Caixa has a blog called “el blog de laCaixa” where are posted a wide number of news about the company, were people canpost their comments. At least each threenews there are posts on the company’sand its foundations’ commitment to socialissues.

Caja Madrid has a blog called “Red deblogs obra social Caja Madrid . Its aim is tobring people do discuss about issues thatare relevant in our society.

Telefonica has a blog called “red deCatedras Telefonica”, a platform that aimsto improve the communication between

Telefonica and a number of universities inSpain so to analyze the impact of technologies on society. Themes debatedare plural: climate change, education,health, security, social media, web, newtechnologies, etc.

French companiesBNP Paribas has a blog called “for achanging world” where employees,partners and users of the web canexchange their point of view on sustainableinitiatives. The blog includes a wide rangeof comments on many issues, from culture,

diversity, education, solidarity, health, etc.

Danone has a blog called “pied sur terre”that aims to make users discussion issuesof sustainability in our society. Through theblog the company directly informs on thecorporate commitment to CSR.

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Caisse d’Epargne has a blog called“Bénéfices Futur” where the companyinforms users on sustainability projects that

are put forward by the company. Users canpost comments.

Use of social network Overall, only 14 % of companies use socialnetwork to disclose their CSR. They useone or more of the following socialnetworks.

8 % of companies under scrutiny use youtube. To provide videos of their socialprojects, especially long term ones.

Though a high number of companies havea profile in Facebook and LinkedIn(companies mainly use it for internal oremployer branding purposes), only 4% usethese social networks specifically todisclose their CSR. The majority of themare from Spain and Italy ( χ ²<.050).

What these companies do is to promotetheir internship programs for younggenerations (for example Union Fenosa andSodexo, BBVA). Also, they promote theirfoundations, specific projects or blogs (e.g.

Telecom Italia, Benetton). Some of themalso diffuse their sustainability report (e.g.Fiat) through Facebook and LinkedIn.

In 3% of cases we found out that web usersfortify a company’s CSR online campaignwith spontaneous advertising or users aresolicited by the company to create acompany’s multimedia CSR campaign. In 2%of cases users are invited to develop gamesor plays around CSR issues, and in 1% of cases users are invited by the company to“build” virtually their CSR products (e.g eco-

oriented)

0

1

2

3

4

4

8

14

0 50 100

Friendster

secondlife

myspace

Flickr

linkedln

facebook

Youtube

Overall

Disclosure CSR throughsocial networks

0

0

0

2

7

12

4

0

0

2

2

10

12

4

0 50 100

CH

DK

FR

UK

IT

ES

Overall

Disclosure though Facebook & LinkedIn

Facebook

linkedln

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Opinions of whocommunicates

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3.1. Engaging in or communicating CSR: That’sthe question!

Why is engaging in CSRdifficult?

Communicating CRS is seen as an easiertask than engaging in it by some of therespondent organizations, who indicatedthat “what is difficult is implementing

responsible policies. Once they areimplemented, communicating them iseasy” (Italy) and “well planned CSRactivities communicate their meaning bythemselves” (Italy).

Yet implementing CSR is an immensetask. It requires the mobilization of “thewhole organization” (Spain) and thetransformation of the working processes

in day-to-day activities. As one UK company stated, doing “CSR is about

changing the culture of an organization,about finding new ways of working, aboutconsidering more than the financialbottom line. All of this is a major challengeto any organization”.

Thus, CSR is central in companies’business strategy and implies facing the

global industry context as well as itsfundamental issues. One Danish companyunderstood CSR as “much, much morethan communication. Actually, we view itmore as an internal change managementtool or even business development, whichtakes into consideration the conditionsthat the business is now facing (climatechange, outsourcing, demandingstakeholders, etc.)”.

3 Is it more difficult engaging in or communicating CSR? Managers find that both

processes have their complexities and risks. Risks can be avoided easily with a reliablecommunication based on prudence and balance, rigor and transparency and by gettingto know the media and the audience and stakeholders.

Communicating is easier than engaging in

- “Communicating actions is easy. The true challenge lies in the development of theseactions” (Spain)

- “Well planned CSR activities communicate their meaning by themselves “(Italy)

Communicating is more difficult than engaging in

- “Doing CSR is just following our values. Communicating could be a bit tricky - we donot want to brag” (Denmark).

- “We face a problem when communicating CSR: lack of credibility” (Spain).- “It is difficult to convey the key messages and data in a concise, simple way” (UK).- “There are many different expectations from stakeholders” (Switzerland).- “Effective and credible communication covers areas where the company has

performed badly, or which are far more complex than is publicly understood” (UK).- “It is really difficult to communicate CSR engagement, without the action being

perceived by the public as marketing” (Spain).



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Changing processes involved in the CSRrequires working with different units andindividuals as it must be implemented andunderstood across the company “fromthe bottom levels up to the manageriallevel” (Italy). Size and location(s) of thecompany need to be taken into account.For one Danish company, “implementingprinciples and strategies in a largeorganization with more than 22,000employees in 14 countries is a muchbigger challenge than communicatingabout what we do and why”.

Some managers pointed out the technical

complexity of implementing CSR. Theprocesses require a lot of planning,commitment, and time. It has “longitudinaland multidisciplinary characteristics”(Spain), and “a serious performance inCSR requires a real engagement overtime” (France). Moreover, CSR involvesnot only intra-organizational elements, butalso external ones. As one Danishcompany stated, “doing CSR properly will

often also mean engaging both internaland external stakeholders in the process.”

The following quotation summarizes theopinion of those who find engaging inCSR more difficult than communicating it:“Putting in place the necessarycommitment, framework, processes, andKPIs to measure and continuously makeprogress is a difficult task. Once all of this

is set, then it becomes easy tocommunicate CSR activities”(Switzerland).

Why is communicating CSRdifficult?

“Communicating CSR is very importantbecause it's a way of getting optimalresults in CSR: growth in reputation and

brand value. Therefore, communicationcosts and interest are not discussed”

(Spain). Communicating CSR providesvital implications for firms. Results can beimportant improvements, but a lot of possible risks are also possible. As oneItalian company put it, “knowing how tocommunicate CSR in an effective waywithin the company and with our ownstakeholders is key, not only to CSRsuccess but also for the company itself.

The company may find a competitiveadvantage and good relations”.

Firms can encounter difficulties incommunicating CSR, such as identifyingwhat it means to engage in CSR. “Often

an organization is involved in aspects of CSR and for us this is often just running awell-managed business. To communicateeffectively the organization must definewhat CSR is for itself and communicatethis both internal and externally” (UK). Yetsome of the respondents identified moretechnical difficulties in communicating inan effective and credible way.“Communicating CSR is more complex,

as it involves far more shades of grey.Effective and credible communicationcovers areas where the company hasperformed badly, or which are far morecomplex than is publicly understood. Thisrequires more skill and subtlety than isneeded for simply carrying out socialinvestment projects or measuring thesocio-economic status of a localcommunity, as it is a unique task each

time” (UK).

Expected audiences also transform theway in which companies manage CSRdisclosure. If communication is addressedto the general public, the challenge seemsto be finding key and clear messages andputting them in a “simple way that peopleare prepared to read” (UK) because“social and economic tissue, at least in

Italy, still remains immature regardingthese issues” (Italy). In measuring the risk

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of public perception, one Danish companyfocuses “more on educating the industryand our clients around CSR issues thancommunicating about our own initiatives.”

However, the audience can also be seenin a more complex way, as indicated byseveral different agents. “There are manydifferent expectations from stakeholders.What is compelling for one audience isinsufficient for another. Getting thebalance between KPIs (and choosingwhich KPIs) and stories is a perennialchallenge. The raw material is not difficultto find; describing it in a way that meets

the expectations of external observers ismore challenging” (Switzerland). Thedifferent possible channels forcommunicating CSR also implychallenges. Achieving a wide audiencecan be quite competitive as firms contendwith other "interesting news and stories inthe public domain” (Denmark).

In this sense, the main perceived risk

comes from the relationship with media.“When communicating CSR, thecompany always depends on thirdparties” (Spain), and these parties do notalways share the same objectives. “Manycompanies perceive it as a risk tocommunicate about CSR and hesitate todo so because they know that the mediawill search for negative stories” (Denmark).

For one Danish company, “CSR is allabout walking the talk and talking thewalk. It is what you do that matters. Thedifficult part is giving the receiving end of your communication the correct picture.Neither too much nor too little.” As waspreviously indicated, choosing the KPI tobe transmitted is problematic: “doing CSRis just following our values,communicating could be a bit tricky, wedo not want to brag, only being open andclear in our reporting, telling about our

development, but clearness could also bemisinterpreted” (Denmark).

Companies can risk their credibility if themessages are not balanced: “we face a

problem when communicating CSR: alack of credibility. There is still aperception that what gets communicatedis smoke and mirrors” (Spain). The mainproblem stated in this sense is that CSRcan be misunderstood for socialmarketing or interpreted as greenwashing: “a company is not alwayslegitimated to communicate its own CSRactions. Its stakeholders may become

suspicious, may accuse the company of green-washing” (France).

Understanding therelationship betweenengaging in andcommunicating CSR

Taking into consideration all of the

previously stated challenges, it can beconcluded that the way in which CSR—and the relationship betweencommunicating and engaging in it—isunderstood varies from company tocompany and from manager to manager.

Therefore, some firms understand CSR asa communications-driven function:“invariably the communication of the CSRapproach and achievement will drive the

doing of CSR” (UK). Yet others view it asan integrated part of their foundations andvalues, so they “see no need tocommunicate it” (Denmark).

In addition, the boundaries betweenaction and disclosure are not firmlydefined. For some of the respondents’managers, the relationship seemed clear:“if you act fundamentally socialresponsible, you can communicate easily,transparently, and credibly” (Switzerland);“Isn't it obvious? You should only

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communicate what you are doing”(Switzerland); and “doing CSR is a naturalpart of our morale in Denmark” (Denmark).

Yet the disclosure of CSR is suspicious

even within the profession. One managerstated that, “making statements orcommunicating is not enough. Very often,unclear or blurred initiatives are hiddenbehind elegant communication activities”(Italy). Another believed “that we often findstatements of purposes, which do notcorrespond to actual achievements withinthe company, rather than the contrary”(Italy).

One respondent synthesized CSR assuch: “The practice of CSR and the easeof 'doing CSR' in my understanding variesfrom company to company and mostlikely by sector and country. In a companyscenario, it depends on the support of those at every level of the business (but

esp. support from the top) and acrossfunctions; and implicit in this is the extentto which it is a priority to the corebusiness. Communicating CSR also hasits challenges. The question doesn'tspecify whether CSR is communicatedaccurately (or indeed whether it's doneeffectively), which is important to establishin terms of the ease of communicationsince the proliferation of CSR relatedarticles and associated claims of 'greenwash' may suggest that in fact it's all tooeasy to 'communicate CSR'. This alsorelates to the knowledge andunderstanding of those communicatingthe messages and, linking back to theease or difficulty of doing CSR whetherthere is, in fact, anything to communicate”(UK).

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3.2. The “marketing” risk of communicating CSR

There is no risk or it is easyto overcome

Some companies stated that “there areno risks involved” in communicating CSRactions (Spain and Italy). If CRS is “alignedwith the business strategy” (Switzerland)or if it “is effectively integrated into thebusiness model, the debate about imagegreen washing gets easily overcome”(Spain). Similarly, another respondentadded that, “if real and measurable factssupport communication, then thecompany can easily and at any momentdemonstrate whatever has been said”(Italy). Therefore, communication can beseen as an opportunity “to demonstrate

the company’s real commitment in termsof resources and organizational structuresinvolved” (Italy). “A reliable communicationshould not mean risks. On the contrary, itshould mean an opportunity to increasethe profile, win trust, and motivate and

drive others to do the same” (Spain).

Communicating CSR can also provide theopportunity for public engagement. “CSRcommunication is useful because itprovides the company with the fair image.It is also right and proper because it helpsshare experiences and creates awarenessin the public” (Italy). Indeed, “only whenthe company communicates its own

engagement is it possible to get the otheractors’ commitment over the targeted

We asked managers to tell us if communicating CSR has the risk of being accused of doing marketing while communicating CSR. Overall, managers perceive this risk mainly

when communication does not respond fairly to what is being done.

It is not risky or it is easy to overcome- If real and measurable facts support communication, then the company can easily

and at any moment demonstrate whatever has been said (Italy).- A reliable communication should not mean risks. On the contrary, it should mean an

opportunity to increase profile (Spain).- CSR communication is right and proper because it helps share experiences and

creates awareness in the public (Italy).

When it is perceived as risky, what are the risks?- For a UK firm, “risk is present for the following reasons:- If the communication is not aligned to what the business is actually doing,

communicating can also attract further scrutiny- if the organisation has not addressed the large CR issues relating to its core

business activities- If CR is overly communicated in relation to a specific product or brand where it is not

appropriate” (UK).

Overcoming the risk - By being prudent in your own communication you can handle this risk (Denmark).- With robust stakeholder engagement and a sophisticated credibility driven approach

to CSR communications, risks are managed and mitigated ( UK).

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objectives and share actual results” (Italy).Communication CSR “helps to build upculture over these issues” (Italy).

When it is perceived as risky,what are the risks?Nevertheless, some companies considerthat the risk of being perceived asmarketing is always present (Denmark),particularly if communication does notrespond fairly to what is being done.“Communication must go hand in handwith an effective implementation of everything being stated” (Italy). As one

manager stated, “evidently, if little is done(or barely anything, or even somethingwrong) a lot of communication becomesrisky” (Spain).

For one UK firm, “risk is present for thefollowing reasons:

- If the communication is not aligned towhat the business is actually doing,communicating can also attract furtherscrutiny

- if the organization has not addressedthe large CSR issues relating to its corebusiness activities

- If CSR is overly communicated inrelation to a specific product or brandwhere it is not appropriate” (UK).

The damage to the organization’sreputation, credibility, or coherence couldbe bigger if companies are “caught insaying but not doing,” which coulddamage “the company’s authenticity, andthereby the consumers’ perception of thecompany as real and trustworthy”(Denmark) or if “there is something dirty inthe backstage, and then communicationis used to wash away the guilt” (Italy).

Overcoming the risk One UK Company explained how to avoidrisk. “Following some very simple rulesshould prevent accusations of green

washing. These could be summarized asfollows:

- Address your big issues head on; don'tshy away from your material issuesbecause they are difficult.

- Be honest and balanced in yourcommunications, not just the goodnews stories.

- Respond to what your stakeholders areasking for; if you communicate whatpeople are interested in, it is moredifficult to be accused of green washingand PR” (UK).

Prudence, balance, are focus wereidentified as ways of dismantling risks. “Bybeing prudent in your own communicationyou can handle this risk” (Denmark). Theaccusation of simply engaging inmarketing “is only likely if thecommunication is not balanced (e.g., onlygood news) or focuses on issues that thereader does not recognize as beingsignificant to the business” (UK). Somemanagers consider it necessary tocommunicate the bad news as well: “Themost important thing is not to make apicture perfect!” (Denmark).

Responses differed in regard to reducingappointed risk related to the audience andmedia. Some respondents pointed outthat communicating through mediaperceived as green washing can only beprevented with “rigor and transparency of CSR” (Spain). Others asserted that themedia can be useful for CSR disclosureas “it is better to have one's activitiescommunicated by a third party toenhance credibility. External verificationand demonstration of stakeholder

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engagement can be helpful in allayingdoubts” (Switzerland).

Risk also depends on the stakeholders’involvement in communication CSR, and

internal and external audiences need tobe considered separately. “Media aremore interested in the bad news, ratherthan the good news often seen as greenwashing” (Switzerland). In addition, “it isoften challenging to convince internalstakeholders of the need for transparency,rather than PR” (UK).

Understanding this difference is essential

for managing risk. “With robuststakeholder engagement and asophisticated credibility-driven approachto CSR communications, risks aremanaged and mitigated. Companies thatunderstand what works with differentaudiences will be able to craft compellingcommunications strategies that provide amixture of hard data, credible visionsbacked by performance indicators

(NGOs), and compelling case studies (civilsociety/ customers)” (UK).

Relationship betweencommunication andmarketingIn any case, the boundaries betweencommunicating and marketing are not

strictly clear. Sometimes this confusioncan be integrated into the organization’sstructure, but “it is crucial that theresponsibility of CSR not be placed in themarketing department or with non-CSRprofessionals” (Denmark). CSR canbecome “exclusively a marketing plan [if]the company does not really integratesocial responsibility within their policiesand processes” (Spain). Even if “CSR isnot suitable for general marketingpurposes, [it] can indirectly benefit thateffort” (Denmark).

Communicating CSR can also be

understood as marketing as “somecompanies conduct a type of communication that might be qualified associal marketing [whose] objective is toget market approval or the mediaapproval of a particular group” (Spain).

Some managers indicated that they“already [see] evidence for the claims of green washing” (UK), such as when firms

use “a form of communication where theform wins over content” (France). But theywarned that “CSR actions solely designedfor marketing purposes get the truth out”(Italy).

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3.3. Attitudes of public opinion and/or mass media

Are public opinion and/ormass media skeptical?

Most manager respondents did not think that public opinion and mass media areskeptical toward those companies whoprovide information about their CSRactions. These managers very positivelyperceived the relationship with media andpublic opinion. One manager from Italystated that, “I believe that public opinion isnevertheless stricken favorably towardsthose who communicate theircommitment in this subject”; anothermanager said, “mass media offer afavorable treatment to companies thatinform [the public] about their policies and

activities in the realm of CSR” (Spain).

These managers further pointed out thatmedia are suspicious only of thosecompanies that focus on communicationrather than the CSR action. As previouslyindicated, if communication is carried outin a responsible and truthful way, “it maydeliver a high level of trust” (Spain). In thesame sense, one manager stated that, “if the company develops serious CSRplanning and reporting, public opinion willthen be interested in understanding andconsolidate a reliable relationship with thecompany” (Italy). According to a Swisscompany “campaigning is negative, butbasic communication work, for instance inpresentations or in a chapter in a report of the company, is positive.” So theskepticism “depends really on behaviorthat is not CSR oriented” (Italy).

We asked manager’s opinions on weather public opinion and/or mass media areskeptical toward those companies who inform about their CSR actions. Most of themanagers do not see this scepticism in media and public opinion at least for thatcompanies committed to communicating their actually implemented CSR action. Publicinterest for these actions has been growing lately. Other respondents perceive that moretransparency is requested due to past scandals.

The majority of respondents do not see such scepticism- Mass media offer a favourable treatment to companies that inform about their

policies and activities in the realm of CSR (Spain).- Actually, many actions are well understood (Italy).

Those who see scepticism state- Business credibility is affected by numerous corporate scandals (Spain).- They should be. It is a part of having a critical judgement of the information you

receive (Denmark).

It depends...- On company’s reputation (Italy) and credibility (Denmark; Switzerland).- This depends on the industry in which your company is active (Switzerland)

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“Actually, many actions are wellunderstood” (Italy) as “nowadays, there isfairly widespread knowledge of thesesubjects within media and among opinionleaders" (Italy). The public is also assumedto be interested and even “asks for moreinformation about CSR actions” (Italy).Indeed, something has changed in thepast few years regarding mediaperception of and interest in CSR. “Therehas been growing interest in CSRactivities and performance over the lastfew years, particularly from the media”(UK). “Media have evolved, they haveassimilated CSR concepts. Therefore, it’spossible to believe that media appreciatecompanies supporting transparency”(Spain).

Yet another group of respondentsperceived the media as skeptical andconsidered that "suspicion is logical whenthey perceive an unfair leap between whatis actually performed and what getscommunicated; when the focus is just

advertising, without the balance needed”(Spain). “All our experience shows thatmore transparency is requested by a widerange of stakeholders” (Switzerland). Thereasons for such suspicion stem frompast experiences as “business credibilityis affected by numerous corporatescandals” (Spain). “Probably because inthe early days of CSR some companieshave been less focused on CSR and more

focused on image building” (Denmark).

In other words, journalists are supposedto be critical (Denmark). “They should be.It is a part of having critical judgments of the information you receive” (Denmark).

This can be “both understandable andstimulating. Public opinion and media willwelcome [it] if the form and content of communication are good, and if the

recounted facts are real and verifiable”(France). “This gives more credibility to the

information on the report, because anindependent party is in charge of validating all the information” (Spain).

The last possibility is to see media and

public opinion as “indifferent” and “morethan skeptical” (Italy). If companies canprofit from some interest, trust can bebuilt. “When one does have theopportunity to engage and explain one'sactions sensibly, rather than in soundbites, the reaction from both the publicand media is usually very positive. If youhave enough of their attention, you canexplain convincingly” (Switzerland).

It depends...Public opinion and/or mass mediadepends on the company’s reputation(Italy) and credibility (Denmark;Switzerland), which can be related to thecompany’s previous performance. “Thereis an inherent danger that reports fromcompanies that have faced publiccriticism are faced with skepticism.

However, a good quality report will acceptthat they have performed badly in thepast, and will explain what the company isdoing to improve on this poorperformance” (UK).

Different perceptions are also based onthe sector (Switzerland). Industries’reputation can vary significantly. Forexample, “in telecoms there is less

skepticism about the core nature of thebusiness than there may be in thetobacco or airline industries reporting onCSR” (UK). As one manager put it, “largecorporations and the traditional 'sin'industries such as tobacco, big businessand specific sector of industry havereputational issue. This is driven by largescandals, the media, and also arts andculture. I consider this in light of films such

as The Whistleblower, Syrianna, Michael

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Clayton, The Constant Gardener, etc."(UK).

The nature of the products andproduction were also indicated as a

factor. “Public opinion is swayed by muchmore than CSR communications such asthe nature of the product, history of thecompany, and personal experience of thecompany (as a consumer, supplier, oremployee)” (UK). A manager from afashion and apparel company stated that,“I don't think they are skeptical but theyare definitely more alert and this is veryimportant since CSR work hardly ever

guarantee 100% security in the full chainof suppliers” (Denmark).

In certain circumstances, strategicplanning can impeach CSRcommunication, “as was the case duringa gap in reporting when the business wasin transformation” (UK). Possible culturaldifferences (Denmark) also need to beaddressed in communicating CSR aspublic perception can vary (UK). As onemanager stated, it “depends on whichpart of the world you are in. Generally, Ithink that in Europe the public and themedia prefer CSR communications to berather subtle and based on actual results”(Denmark).

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3.4. CSR communication for corporate imageduring corporate crisis

Risks only for thosecompanies that do notembed CSR

Again, for those that disagree, as it waspreviously pointed out, the risk of communicating CSR arises only whencompanies act in opposition to their CSRstrategy or perceive it as marketing morethan an integral and transverse part of their business. In this sense, one Danishmanager thinks that “a boomerang effectcould only happen if you act against theformulated CSR-policy” (Denmark).

Another executive from the same countryadded, “This is only a risk if CSR internally

is seen as marketing” (Denmark). A thirdrespondent concluded that, “if acompany's CSR activities are trulyembedded and informed by the corebusiness, there is no such risk or it canactively be mitigated by propercommunication” (Switzerland).

Stressing the need to understand CSR asa long-term strategy, one respondentstated that, “if a company makes itscommitment to society over the long termand close to its own core business, ratherthan investing in shorter-term orphilanthropic actions that serve a causethat is not so relevant to the area of activity of the company, it is more likely to

We asked if embedding a company’s image around CSR engagement is a risk during acrisis since there can be a boomerang effect. Managers responses highlight that if CSRis understood as part of the central identity of the company and remains stable also inthe times of crisis, such risk does not exists. CSR can even turn to an opportunity inhard times. It is then crucial that the CSR principles permeate all parts of the companyand the way it conducts business.

Risks only for those companies that do not embed CSR

- This is only a risk if CSR internally is seen as marketing (Denmark).

- If a company makes its commitment to society over the long term and close to its owncore business, it is more likely to remain constant to its principles rather than to followtrends set by others” (Switzerland).

- CSR “may turn out to be a competitive advantage when an economic crisis occurs”(Spain)

There is always a risk. Past events and examples speak for themselves

- This is definitely a risk (Denmark).

- I don't think it's safe to go out on a 'CR ticket'. Good example of this is BP with their'Beyond Petroleum' campaign. It can come back to bite (UK).

Corporate image as much more than CSR- Many factors influence corporate image, not only CSR policies (Italy).

- The company must communicate other aspects too (Italy).

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remain constant to its principles ratherthan to follow trends set by others”(Switzerland). As such, CSR is understoodas part of the central identity of thecompany and must remain stable even intimes of crisis. “It is what you do in a timeof crisis that defines you. If you do notwish to do CSR in a time of crisis, youshould not do it at all” (Denmark). Forsome companies, “the CSR engagementis above the brand. For us, the CSR is ourbasic values, and they do not changebecause of a crisis” (Denmark). Moreover,“this statement requires that the crisisimplies a reduction of CSR, and this is notalways true” (Italy). Indeed, CSR can evenbe a positive element in hard times. It“may turn out to be a competitiveadvantage when an economic crisisoccurs” (Spain) as “in crisis times thecorporate image will always be impacted.

An effective approach to CSRmanagement should in fact limit thedamage” (UK).

This is true not only because it could begood for business. “Especially in times of crisis, corporate transparency and socialresponsibility play a key role” because acompany can develop “programs thatsupport the economic situation and not

just build a corporate image for exclusivelymarket reasons” (Spain). “In this period of economic crisis, invest heavily in CSR,because CSR creates value, guarantees a

stable return (Italy). Furthermore, “CSR isalso about risk/issues management. Anycompany has potential negative issues,but a company that communicateshonestly and openly and strives to do itsbest has a far better chance to controland navigate through a potential crisis”(Denmark).

There always is a risk. Pastevents and examples speak for themselves

Respondents who agreed that risk alwaysexists perceived the same risks as thosewho did not agree with this idea. “This isdefinitely a risk. If a company wishes tobrand itself as a responsible business andbuild an image around its CSRengagements, it is crucial that the CSRprinciples permeate all parts of thecompany and the way it conductsbusiness. Possible times of crisis make

this even more important” (Denmark). Thedifference between those who disagreeand those who agree is that the latterfocus on talking about examples, pointingout that a low profile could be strategic.For instance, “examples show thatkeeping your head down can be (but isnot generally) a better strategy thanbuilding a CSR image” (Denmark).Moreover, “claiming to act CSR like and

with ethical standards is of coursedangerous if very bad examples of theopposite emerge” (Denmark).

Some companies demonstrate throughexamples what could be the positive ornegative consequences of embedding acompany’s image around its CSRengagement. “One particular examplewhich has now occurred several times—although not in my company sector—isthe case of a CSR-based or ethicalcompany selling to a bigger corporate.

This seems to generate the potential fornegative press and yet those companiesseem to continue as successful brandseven when the now parent company isnot distinctively defined by its CSR” (UK).Other respondents provided moreconcrete cases. “I don't think it's safe togo out on a 'CR ticket'. A good exampleof this is BP with their 'Beyond Petroleum'

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campaign. It can come back to bite. It'ssafer to communicate responsiblebusiness practices alongside otheraspects of the business. Having said that,M&S seem to have managed their Plan A campaign very well” (UK). In addition, “it isalso risky for Bacardi to hire MichaelSchumacher as champions of avoidingdrink/driving. If he is caught, the brandmight suffer greatly! Do not be holier thanyou are!” (Denmark). Another manageradded that, “certainly a risk [exists] here,people enjoy finding fault with a companythat sells itself as ethically orenvironmentally pure. Examples includethe accusations of green washing levelledat BP and the recent problems faced byRio Tinto” (UK).

Corporate image as muchmore than CSROne group of respondents stated that“many factors influence corporate image,not only CSR policies” (Italy).

Consequently, “CSR is embedded in thecore management of the company, andalthough it may influence on image in apositive way, it is impossible to buildcorporate image on CSR” (Spain). Even if it would be possible, building corporateimage around CSR only “could be harmfulsince an univocal relation could beestablished” (Spain).

What are the factors of corporate imagebeyond CSR according to ourrespondents? “Corporate image must be

based on efficiency, profitability,transparency and in compliance with thenorms, among many others“(Spain). “It isrightly depicted only when this particularcorporation knows how to perform itsown trade: products known by theirquality, correct price, contents…” (Italy).

These opinions emerging from interviewsmight not be shared by otherprofessionals who might considercorporate image as perceptions of something more superficial such ascorporate projections; However, theyenlighten one clear point. Communicationneeds to consider that “CSR is atransverse part of the company andtherefore must remain transverse in theparticular corporate image, not the centralfactor” (Spain). Furthermore, “thecompany must communicate otheraspects too” (Italy). The place of CSR in acompany’s communication is limited.

According to one Danish manager, “ourcompany would never build our imagearound our CSR engagement, but we seean opportunity in CSR to strengthen andbalance the public perception of ourcompany” (Denmark).

“CSR engagements should never be themain topic of communication activities,but complementary contents. The imageand, more importantly, the reputation of acompany mainly depend oncommunicating the core competences,

core efforts, and the stakeholders’benefits” (Switzerland).

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3.5. CSR advertising: a debated practice

CSR communication shouldbe perceived as advertisingCompanies that think CSR can be part of the advertising strategy share the principle“do good things and tell about [them]”(Switzerland). One Italian manager asked,“why should people misunderstand thistype of advertising?” (Italy). We can inferan answer from one colleague: “It is clearto everybody that the company looks topublicize itself. It is legitimate for acompany to promote its image; theessential requirements are very clear tothe public, there is no deceit. Theimportant thing is to make true assertions”(Italy).

In one sense, managers think that “thepublic always appreciate advertising witha social dimension, whenever it reflects areal purpose to specifically follow thestated objectives” (Italy). “Communicatingsocial/ecological efforts complementary to

core stakeholders benefits can only resultin a win-win-situation” (Switzerland). Inany case, the respondents also perceivedrisk in the same direction indicated inprevious questions. Advertising with asocial dimension, as CSR communication,should only be done “when the companyis truly committed to the different areas of CSR; this can be advertised without anyrisk, if it is done with transparency and in

a rigorous manner” (Spain). “This couldonly happen if corporate social activities

We asked about the degree to which advertising with a social dimension can beconsidered as hidden publicity instead than authentic social engagement of thecompany. In this particular point, opinions about the relationship between CSR andadvertisement are as different as they could be. One respondent answers “CSRcommunication should be looked at as advertising” (Denmark), when other says“advertising should be kept away from CSR reporting/communication” (Denmark)” or“never use CSR in advertising!” (Denmark).

CSR communication should be perceived as advertising (Denmark)- Do good things and tell about (Switzerland).

- The public always appreciate advertising with a social dimension (Italy).

- It is a win-win-situation (Switzerland).

Should advertising be kept away from CSR communication?

Never use CSR in advertising!” (Denmark).

- Using CR for advertising suggests this something from marketing budget not anembedded philosophy or corporate standard to which the organisation consistentlyoperates (UK).

It depends...- Mainly “on whether the advertising is around core business or not” (UK).

- This depends entirely on the nature of the advertising and the nature of the product

(UK).- It is necessary, in fact, that employees do not perceive a gap between messages and

facts (France).

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were not coherent with its mission, vision,and strategies” (Italy).

Should advertising be kept

away from CSRcommunication?

Some companies asserted that“advertising should be kept away fromCSR reporting/communication”(Denmark). An even stronger opinion was“never use CSR in advertising!”(Denmark). “If the idea is to advertise, itshould not be used as propaganda of activities or social engagement. It isimportant to separate these types of activities and manage them through anadequate channel according to theirnature” (Spain).

Sharing this view, one manager statedthat “using CSR for advertising suggeststhis something from a marketing budgetnot an embedded philosophy or corporatestandard to which the organizationconsistently operates” (UK). For a Swisscompany, “the basic principle is: do notspend a lot of money (primary costs) tocommunicate CSR actions.”

It depends...

Some of the companies mainly looked at

“whether the advertising is around corebusiness or not” (UK). “Every socialinvestment must have a reason why [it is]associated to the company’s corebusiness and its impact on society mustbe measured and must generate a ‘win–win’ situation for everyone, company andsociety” (Spain). For example, “an oil andgas major advertising its renewablebusiness, which accounts for 1% of its

profit, is clearly hypocritical. However, thesame company emphasizing that it ismeeting a social need for energy is muchless risky, as it is far more intellectuallycoherent and compelling” (UK).

“The nature of the advertising and thenature of the product” also need to beconsidered. “If it is designed as purepromotion, it is a risky strategy (buy me,we're a great company). If however, it isoffering information or guidance thatwould also benefit theconsumer/environment I think this is lessrisky (buy me, wash at 30 degrees, andhelp save energy)” (UK).

Those who perceived CSR as an internalissue believe that “the employees are theprimary concern, internal pressure isstrong” (France) so it is necessary thatthey “do not perceive a gap betweenmessages and facts” (France). “Inparticular, the younger workforcedemands more than money from acompany (e.g., meaning and purpose)”(Switzerland).

Some companies believe that there arestill changes to come regarding this issue.One manager stated that there is a lot toenvisage about the relationship betweenadvertising and CSR actions. “I think thatan extremely careful analysis of thecurrent corporate internal practices isneeded in order to use a social dimensionas an advertising tool” (Italy). Althoughanother manager stated that governmentsor agencies will take part in it: “With time,it will be regulated such as what isbeginning to happen with environmentalissues” (Spain).

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3.6. CSR blogging: it is a question of character!

Blogs, no thanks or at leastnot yet.

An important group of the interviewedcompanies do not use blogs tocommunicate CRS: “This is not currently amedium of engagement for us” (UK) and“we do not use a blog (yet) so have nodirect experience” (UK). One Italiancompany argued that “blogs are mediathat still have to be validated. The web iswidely dominated by spontaneity and a

company is not spontaneous, by

definition” (Italy). A Danish colleagueadded that “studies show that corporateblogs have very low interest andcredibility, because they are perceived ashidden marketing instead of a genuinedialogue between the companymanagement and the consumer or privateperson” (Denmark). Likewise, blogs arenot considered to be a medium useful inall sectors and with all audiences. An oil

and gas company indicated that blogscould be appropriate “for a small, youth-

We asked about the practice of developing CSR corporate blogs as risky or non risky

places to express a company’s position. This statement, as the previous, provokesdifferent reactions among the respondents. On one side, those who agree with thestatement, think that “it is definitely too risky, because corporate blogs are in generalconsidered as a marketing attempt” (Italy), or “I don’t think that blogs are the adequatetools for communicating a company’s involvement in social responsibility” (Switzerland).On the opposite side, some manager state “I don’t see what exactly may be becomethat risk” (Spain), or “as long as your activities are real and sincere it will be a naturalthing to discuss it through blogs” (Denmark). Other managers consider that blogs aregood to be used if the company is ready for them.

Blogs, no thanks or at least not yet.- It is definitely too risky, because corporate blogs are in general considered as a

marketing attempt (Italy)

- Blogs are media that still have to be validated. The web is widely dominated byspontaneity and a company is not spontaneous, by definition (Italy).

Blogs as an opportunity...- As long as your activities are real and sincere it will be a natural thing to discuss it

through blogs (Denmark).

- Blogs are real exchange places, and real challenge places between the companyand its stakeholders (France).

With some (avoidable) risks.- Using corporate blogs is risky because there is no censorship. My experience with

blogs is that you find many critical voices from participants themselves (Switzerland).

- Blogs can be seen as a genuine effort to be more transparent. But they will losecredibility if they're seen to just reflect the company line” (UK).

- Blog management will require a good communication policy and a quick response to

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Final

conclusions

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Cross-national tendencies in Europe are a reality, but theycannot be imputed into managers’ different risk attitudes toCSR communication. CSR communication emerges as a

practice in constant change and redefinition

UK, ES, IT and FRcompanies disclose themostUK companies comparatively revealed thehighest disclosure, followed by southernEuropean companies (IT, ES, and FR).UK, Spanish, Italian and Frenchcompanies most often provide directonline access to information on CSR orsustainability; provide online access totheir social reports; inform about whatthey do for workplace climate, localeconomic development human rights,governance, community involvement,environment, ethics, responsible marketorientation, and stakeholders’ inclusion intheir strategy; inform on cause-relatedmarketing activities; and provide accessto or inform on their social advertising.

Social reporting still not aninstitutionalized practice inEurope as it is in US

Our study pinpoints that a bit less than

one third of our sample provides onlineaccess to their social report or thematicreport. This is a surprisingly low number of companies if we consider that weincluded in our sample Europeancompanies with the highest revenues andthat social reporting is a very commonpractice among Fortune 500 companies(e.g., Haniffa and Cooke, 2005). Thus,comparatively speaking, social reporting is

still not a highly institutionalized practice inEurope even thought the majority of

companies (48%) provide CSR content intheir annual reports. This result isrepresentative of the eleven industries wescrutinized.

Issues and standards mostcommunicated among topEuropean companies

All companies communicate what they doin regard to workplace climate,community involvement, environment,ethics, human rights, governance,responsible market orientation, andstakeholders’ involvement. Issues that aremost communicated are related to theenvironment, market orientation, and

workplace climate. The issue that is leastoften addressed is human rights. Themost reported standards are ISO 14001(environmental management), ISO 19001(quality of management system), AA1000(multi-stakeholder consultation foraccountability, responsibility,sustainability), and OSHAS 18001 (healthand security at work). With regard tosocial issues and standards

communicated, our study confirmstendencies identified by previous studies(e.g., Dando and Swift, 2003; Adams andEvans, 2004; Esrock and Leichty, 1998;the Havas study, 2009). Environment isamong the most communicated issues,along with quality management systemand employees relations.

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Information is starting point. The future is setting an e-agenda on social issues

A significant number of companies usetheir websites to set an agenda on socialissues. Again this tendency is particularlypresent among companies from the UK,Spain, Italy, and France. This means thatcompanies use their websites not only toprovide information on what the companydoes in CSR, but also as a platform toprovide information, opinions, andcomments on social issues in general.

This finding testifies to companies’ stronginterest in becoming a point of reference(i.e., a platform) for those users who wantto know more not only about how thecompany is being socially responsible, butalso about social issues in general. Someof these companies even producemultimedia materials, corporate TV, anddocumentaries on social issues.

In addition, a few companies, especiallyfrom Spain, France, and Italy, evendecided to develop corporate CSR blogs,where they provide a platform to initiatean open source discussion of the keysocial issues in our global society. Someare in line with the company’scommitment while others are moregeneral, yet they are considered by thecompany as key for society’s evolution.

The company produces interviews andinitiates discussions in which users canrespectively participate and comment.

They also allow comments on users’posts.

Previous research clarifies that the use of the web for agenda setting purposes isnot new (Esrock and Leichty, 1998; Ku etal., 2003; Birth, Illia, Lurati, and Zamparini,2008). Nevertheless, our findings are new

in that they document how companies notonly tend to communicate more and more

as “agenda setters,” but also someexperiment with a form of CSR journalismthat finds its identity in the open source

journalism. Open source journalism is akind of semi-participatory journalism thatoccurs online; people who are not formallypart of a newspaper can be considered

journalists. Can companies, with theirCSR blogs and web agenda-settingattitude, represent a new form of online

journalism? It is too early to find adefinitive answer to this question. Onlyanother research design will provide theopportunity to find an answer. What iscertain is that companies are changinghow they communicate CSR. They carenot only about social reporting ordescriptive information about what thecompany does, but also about beinggatekeepers within the debate on socialissues in our society.

Scandals are easily spread,but so are good practices.

Managers do not fearskepticism

Our results highlight that managersconsider CSR disclosure to be more of anopportunity than a risk. This kind of communication can “increase profile”(Spain), “demonstrate the company’s realcommitment” (Italy), or even “strengthenand balance the public perception of ourcompany” (Denmark). Of course, somerisks are perceived in communicatingCSR. As one respondent stated, “there isno bulletproof formula for doing goodCSR” (Denmark). The main risk pointedout in almost every question related tolosing the company’s credibility andreputation as well as stakeholders’ trust.In particular, CSR advertising andblogging are still highly debated tools assome managers consider them to be too

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risky given that they are marketing-relatedtools. The differences in perceptions of opportunity and risk can be linked withdifferent ways of understanding CSR.CSR is still in process of professionalization, and boundaries arenot firmly defined, as demonstrated in thisreport. Consequently, CSR strategies andtheir communication are diverse andchange over time. However, a commonview among respondents is that CSRcommunication has recently becomebetter known by media and the generalpublic, who seem to have increasinginterest in such issues. Scandals areeasily spread, but so are good practices.

Thus, managers do not fear the publicskepticism as in the past, when only badpractices were news.

Avoiding risks incommunicating CSRIn their responses, managers pointed outseveral ways to avoid CSR risks. The

most secure approach is engaging ingood CSR, which can range fromeffective planning and strategy torespecting the company’s values,engaging all levels of the firm, and/orconsidering the global context of theindustry. We summarize what ourrespondents reported us in the followingstatements, which we provide asguidelines:

1. “You should only communicate whatyou are doing” (Switzerland). “There isno risk when the company’s behavioris totally coherent” (Italy). It is key to“integrate CSR in your processes andpolicies” (Spain) “Personal experienceof the company and its productcounts beyond communications” (UK).

2. “Following some very simple rules

should prevent accusations of greenwashing. These could be summarized

as follows: Address your big issueshead on, don't shy away from yourmaterial issues because they aredifficult. Be honest and balanced inyour communications, not just thegood news stories. Respond to whatyour stakeholders are asking for; if youcommunicate what people areinterested in, it is more difficult to beaccused of green washing and PR”(UK). “The most important thing is notto make a picture perfect!” (Denmark).“Being prudent in your owncommunication, you can handle this[marketing] risk” (Denmark)

3. To avoid stakeholder’s skepticism,“the raw material [to communicateCSR ] is not difficult to find; describingit in a way that meets the expectationsof external observers is morechallenging” (Switzerland).

4. Do not use “a form of communicationwhere the form wins over content”(France).

5. “It is crucial that the responsibility of CSR is not placed in the marketingdepartment or with non-CSRprofessionals” (Denmark).

6. It is about “building up a culture overissues” (Italy). “If the companydevelops a serious CSR planning andreporting, public opinion will be thenbe interested in understanding andconsolidating a reliable relationshipwith the company” (Italy). Measuringthe risk of public perception meansfocusing “more on educating theindustry and our clients around CSRissues than communicating about ourown initiatives” (Denmark).

7. To avoid audience skepticism, createthe right conditions: “if you haveenough of their attention, you canexplain convincingly” (Switzerland).

8. Manage internal relations andcommunication is key. “Mobilize the

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the media or public’s skepticism morethan managers from Spain, the UK,France, or Italy, so how can we explainour results that northern Europeancompanies disclose less than others inEurope?

We can consider these findings in light of the following statement from a Swissmanager: “The basic principle is: do notspend a lot of money (primary costs) tocommunicate CSR actions.” Thisstatement overall expresses thatcommunicating CSR is just not a priority,which can be interpreted in light of some

studies (see, for example, Hofstede,2001; 2005) that argued that the Spanish,Italian, and French cultures tend toformalize activities, report on, and showoff their own status more than Swiss andDanish cultures. People in southernEuropean countries believe that status

helps gain others’ respect. In the Swissand Danish cultures, it is quite thecontrary: Reporting is low, and also statusis not so important that it must be broughtto the forefront because one expects tobe treated independently from it. As such,one might propose that southernEuropean companies might disclose moreCSR than Danish and Swiss companiesbecause in the former their culturesindicate that it is key to formalize acompany’s activity in formal writtencommunication that certifies how far thecompany is following internationalguidelines of CSR commitment whereasin the latter it is not. Our results do notprovide specific evidence to support thisargument; nevertheless, we consider it tobe an interesting next step to be explored.

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Companies in the study A. Menarini, Industrie FarmaceuticheRiuniti

A2a Spa Aare-Tessin Ag Für Elektrizität Accor Sa Acquirente Unico S.P.A. In Forma Abbrev Air Europa Lineas Aereas S.A. Air France - Klm Airbus Sas Alcatel-Lucent S.A. Aldeasa Sociedad Anonima. Almirall Alpitour S.P.A. Api Anonima Petroli Italiana S.P.A. - Api Arkema Arla Foods Amba Ascom Holding Ag Astrazeneca Autogrill S.P.A. Avanzit S.A. Aviva

AxaBae SystemsBâloise-HoldingBanco Bilbao Vizcaya S.A Banco Santander SaBarclaysBarilla G. E R. Fratelli - Societa' Per AzioniBarry Callebaut AgBcd Travel Denmark A/SBenetton Group SpaBestsellerBg EnergyBischofszell Nahrungsmittel AgBkw Fmb Energie AgBnp ParibasBnp Paribas AssuranceBorealis GroupBpBracco SpaBritish AirwaysBritish American TobaccoBritish Energy GroupBt Group

Bucher Ag Langenthal

Cable & WirelessCablecom GmbhCairn EnergyCaja De Ahorrros Y Monte De Piedad DeMadridCalltrade Carrier Services AgCampofrio Food Group, S.A.CamstCarlsberg A/SCarrefour SaCasino Guichard-Perrachon SaCattolica AssicurazioniCentricaCharles Voegele Holding AgChocoladefabriken Lindt Und Sprungli AgChristian Dior SaClariant AgClub Mediterranee SaCnp AssurancesCofares Sociedad CooperativaFarmaceutica Espanola

Cokes De CarlingCompañia De Seguros Y Reaseguros SaCaserCoopCoop Danmark A/SCortefiel Sociedad Anonima.Crédit AgricoleCredit SuisseCreditras Vita SpaDampskibsselskabet Norden A/SDanoil Exploration A/SDansk Supermarked A/SDanske Bank A/SDebenhamsDecathlon SaDfds AsDiageoDong Energy A/SDosenbach-Ochsner Ag Schuhe UndSportEbro Puleva, S.A.Edison SpaEfg Bank European Financial Group

El Corte Ingles S.A.



54

Electricite De France Sa - Edf Elektrizitaets-Gesellschaft Laufenburg AgEndesa, S.A.Enel Spa

Energi Danmark A/SEni SpaErcros S.A Erg Power & Gas - Societa' Per AzioniEroski Sociedad CooperativaEsselunga SpaEutelia S.P.A.FenacoFerrero Società Per AzioniFertiberia S.A.Fiat S.P.A.Fibertex A/SFondaria-Sai SpaFrance Télécom SaFs Cargo S.P.A.Fuchs Lubrifiant FranceGamesa Corporacion Tecnologica SaGas Natural Sdg, S.A.Gecos - Generale Di Commercio E ServiziS.P.A.Generali Assicurazioni SpaGeorg Fischer Automotive AgGestore Dei Servizi Elettrici - Gse Spa

GlaxosmithklineGn Store Nord AsGo VoyagesGrifolsGroup Intesa San PaoloGroupe Caisse D'epargneGroupe Danone SaGrupo Amper SaGrupo Catalana Occidente SaGrupo Corporativo Ono SauGrupo Mahou-SanmiguelGruppo Coin S.P.A.H. Lundbeck A/SHelvetia HoldingHermes International SaHotelplan Holding AgHsbcI Viaggi Del Ventaglio SpaIbercaja Vida Compañia De Seguros Y Reaseguros SaIberdrola SaIberia, Lineas Aereas De Espana SaIc Companys A/S

Imperial Tobacco

Industria De Diseno Textil Sa - InditexIneos GroupIntercontinental Hotels Group PlcJ. Sainsbury

Johnson MattheyJyske Bank A/S (Group)Kilroy Travels International A/SKuoni Reisen Holding AgLa Caixa Caja De Ahorros Y Pensiones DeBarcelona SaLadbrokesL'air LiquideLegal & GeneralLloyd´S Of LondonLloyds TsbLvmh Moet Hennessy Louis Vuiton SaMaersk Olie Og GasManor AgMapei SpaMapfre SaMarks & Spencer GroupMejeriforeningenMercadona SaMeridiana S.P.A.Messer Schweiz AgMetro De Madrid SaMigros-Genossenschafts-Bund

Monte Dei Paschi Di Siena SpaMorrisonsMsc Crociere SaNational GridNestle S.A.Network Rail Infrastructure Limited.NextNh Hoteles S.A.Nordea Bank Danmark GroupNordenNovartis AgNovo Nordisk A/SNovozymes A/SNowacoNykredit Realkredit A/SPargesa Holding SaParken Sport & Entertainment A/SParmalat S.P.A.Pensiondanmark Holding AsPerencoPernod Ricard SaPetroplus Holdings AgPeugeot Citroen Automobiles Sa

Pfa Pension



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Piaggio & C. S.P.A.Pierre Et Vacances SaPilatus Flugzeugwerke AgPostauto Schweiz Ag

Ppr S.A.Prada S.P.A.PredicaPrudentialRenaultRepsol Quimica SaRhodia SaRoche Holding AgRolls-Royce GroupRosukrenergo AgRoyal Bank Of ScotlandSanofi-AventisSaras S.P.A. - Raffinerie SardeSas ScandinavianSchweizerische Bundesbahnen SbbScottish And Southern EnergySma SpaSocieta Crociere MercurioSociété GénéraleSodexoSol Melia S.A.Sonofan - Now TelenorSorin S.P.A.

Sos Cuetara S.A.Spal Tlc S.P.A SuezSupergros A/SSwiss Reinsurance CompanySwisscom AgSwissôtel Holding Ag

Syngenta Ag Tdc Tecnicas Reunidas, S.A. Telecom Italia S.P.A.

Telefonica Sa Teleperformance Telewest Uk Telia Stofa A/S Tesco Thomas Cook Group Tiscali Spa Top Danmark A/S Touraventure Sa Triumph International Spiesshofer & BraunKommanditgesellschaft

Trygvesta As Tumare CorporationUbi BancaUbs AgUnicredit GroupUnileverUnion Fenosa Sa

Vattenfall A/S Veolia Environnement Vestas Wind Systems A/S Viajes Halcon Sa Viajes Marsans Sa

Vivendi VodafoneWhitbread PlcWolseley

Yesos Diez Ibañez Sl Yousee A/SZurich Financial Services Group



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Codebook N° NAME VARIABLE VALUE AND LABEL VARIABLE DESCRIPTIONGeneral info on the company1 Info1 Name Company name2 Info2 Spain

ItalyFranceDenmark Switzerland

Country

3 Info 3 BanksInsurance

Textile, Fashion retailGas, Water & ElectricityOil and CokeFood, Beverage and Tobacco

Chemicals and Pharmaceuticals Telecommunications Transport and AutomotiveRetail & Wholesale

Tourism & Hospitality

Industry

Info 4 publicprivatelimited companycooperative companynon classifiedJoint stock company – SPA One-person joint stock company– SPA Cooperative company with limited

liability – SCARLOne-person company with limitedliability - SRL

Legal form

info 5 > € 9001 € 6001-9000 € 3001-6000 € 1000-3000< € 1001No Answer

Revenue

5 Info 5a insert number Assets under management (only for financial)

6 Info6 Insert label Independent status

7 Info7 insert label parent company name (specify if available)8 Info8 insert label web site

insert label Primary business line

Web area dedicated to CSR9 warea1 0=N; 1=Y Is there a social responsibility dedicated area

in the website?10 warea2 Number Clicks to be done before entering in the social

responsibility area (from main web page)Report (remember to download reports and store them in one folder)11 Report1 0=N; 1=Y Does provide a social report?12 Report2 0=N; 1=Y Does provide a thematic report

13 Report 3 Name of report (s)

14 Report 4 0=N; 1=Y Annual report includes a section on CSR



57

15 Report5 Number Pages dedicated to CSR content (in annualreport)

Standards

16 Stardard1 0=N; 1=Y Does the company says that it adopts thestandards for CSR reporting?

17 Standard2 0=N; 1=Y SA8000 (workers rights)

18 Standard3 0=N; 1=Y GRI (standard reporting)

19 Standard4 0=N; 1=Y AA1000 (how to engage stakeholderseffectively in CSR management processes)

20 Standard5 0=N; 1=Y ISO 1400 (Environmental management)

21 Standard6 Label Other (specify standard). TO BE RECODED AT THE END IF SOME STANDARDS AREFREQUENTLY USED

Third parties

22 Thirdparties1

0=N; 1=Y Does the company specify that third partiesapprove - verify independently their CSRengagement?

23 Thirdparties2

Specify Name of third party

24 Principle 0=N; 1=Y Does the company talks about itscommitment for international principles suchas global compact principles?

Cause related marketing

25 Causemkt1 0=N; 1=Y Does the company communicate that itprovides a donation on the base of consumerpurchase?

26 Causemkt2 Number Specify amount (deleted)

27 Causemkt3 0=N; 1=Y Does the company communicate that itdonates money for urgent issues? (war,

earthquakes)28 Causemkt4 Number Specify amount (deleted)

29 Causemkt5 0=N; 1=Y Does the company communicate its awardsand public recognition in CSR ?

Mission, vision, values (CSR issue 1)

30 Issue 1a 0=N; 1=Y Companies develop them by involvingstakeholders

31 Issue1b 0=N; 1=Y Company puts mission, vision, values inpractice every day

Workplace climate (CSR issue 2)

32 Issue2a 0=N; 1=Y Work conditions (health, security, violence,abuses, incidents, work hours)

33 Issue2b 0=N; 1=Y Equal opportunities34 Issue2c 0=N; 1=Y Training and career development,

empowerment of employees35 Issue2d 0=N; 1=Y Benefices and salary: procedures of

recruitment, remuneration, services forfamilies and employees

Community involvement (CSR issue 4)

36 Issue4a 0=N; 1=Y Collaborations with communities (projects andinitiates in the local community)

37 Issue4b 0=N; 1=Y Donations and sponsoring: foundations,special events, individual

38 Issue4c 0=N; 1=Y Workforce involvement. Young, Graduated forinternships, support for own employees andtheir volunteers activities.



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Local Economic Development (CSR issue 5)39 Issue5a 0=N; 1=Y Create works40 Issue5b 0=N; 1=Y Projects to increase local employment41 Issue5c 0=N; 1=Y Help Young generation, learningEnvironment (CSR issue 6)

42 Isue6a 0=N; 1=Y Sustainable development: way in whichcompanies pursue their economical aimsmaintaining resources for future developmentof society.

43 Issue6b 0=N; 1=Y Sensitize: activities the company doesinternally and externally to sensitize peopletoward environment

44 Issue6c 0=N; 1=Y Garbage, recycling45 Issue6d 0=N; 1=Y PollutionMarket (CSR issue 7) - Remember to store in a folder examples of advertising campaigns46 Issue7a 0=N; 1=Y Manage relationships with creditors and

suppliers (respect deals, standard of qualityfor production)

47 Issue7b 0=N; 1=Y Manage relationships with clients48 Issue7c 0=N; 1=Y Security during production processes and

distribution49 Issue7d 0=N; 1=Y Research and development: look for products

that respond to social needs and arerespectful for environment

50 Issue7e 0=N; 1=Y Ethical marketing and advertisingEthics (CSR issue 8)51 Issue8a 0=N; 1=Y Prevention corruption, money recycling,

conflicts of interest52 Issue8b 0=N; 1=Y Equal commerce53 Issue8c 0=N; 1=Y Ethical conductHuman Rights (CSR issue 9)54 Issue9a 0=N; 1=Y Respect of international agreements of human

right55 Issue9b 0=N; 1=Y Impact of the firm in the society for what

concerns social exclusion , poverty, right toinstruction, nutrition, freedom

56 Issue9c 0=N; 1=Y Infant work, forced to work

Code of conduct57 Code1 0=No; 1=Yes Does the company describe/provide the

company’s code of conduct?58 Code2 0 (min) to 5 (max) Code of conduct emphasis on environmental

issues59 Code 3 0 (min) to 5 (max) Code of conduct emphasis on governance

and anticorruption60 Code4 0 (min) to 5 (max) Code of conduct emphasis on quality of

product and goods61 Code5 0 (min) to 5 (max) Code of conduct emphasis on laborstandards

62 Code 6 0 (min) to 5 (max) Code of conduct emphasis on human rightsOther theme in the code of conduct (specify)

Corporate web site to take a position on CSR issues63 Agenda1 0=N; 1=Y Company’s editorial articles in their websites64 Agenda2 0=N; 1=Y Comments in their websites65 0=N; 1=Y Magazine content on social issues66 Agenda3 0=N; 1=Y Third parties opinions (experts opinions on

their website)67 Agenda4 0=N; 1=Y Hot links with opinion leaders or formalized

institutions (e.g. NGO)68 Agenda5 0=N; 1=Y Hot links with Independent news or blogs*69 Agenda8 0=N; 1=Y Multimedia content (e.g. web corporate TV)



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on social issues*70 Agenda6 0=N; 1=Y Providing a RSS on CSR issues*71 Agenda10 0=N; 1=Y Community /discussion boards on CSR

issues*72 Agenda11 0=N; 1=Y none of the above items

Corporate blog (maybe also with another company) on a CSR issue - Remember to store examples in afolder73 blog1 0=N; 1=Y The blog permits audience to have a say

(video, ideas, pictures) on the issue74 blog2 0=N; 1=Y The blog permits audience to projects on CSR

issues There is no CSR blog

Is present in a Web 2.0 to campaign CSR issues* - Remember to store examples in a folder75 Web 2.0 1 0= N; 1= Y facebook 76 Web 2.0 2 0= N; 1= Y myspace77 Web 2.0 3 0= N; 1= Y secondlife78 Web 2.0 4 0= N; 1= Y Friendster79 Web 2.0 5 0= N; 1= Y youtube80 Web 2.0 6 0= N; 1= Y linkedln81 Web 2.0 7 0= N; 1= Y Flickr82 Web 2.0 8 0= N; 1= Y other (specify at the end of the questionnaire)83 Web 2.0 9 0= N; 1= Y The company does not use web 2.0The company initiates “vlobalization” of CSR issues or “citizen CSR ads” - Remember to store in a folderthese comments and a print screen of the examples 84 citizen 1 0=N; 1=Y Users are invited to “build” virtually their

product (that is specifically eco-oriented,social oriented, etc.)

85 citizen 2 0=N; 1=Y Users generate multimedia materialspontaneously on company’s CSRengagement

86 citizen 3 0=N; 1=Y Users are solicited from the company tocreate company’s multimedia material

citizen 4 0=N; 1=Y Users fortify a company’s CSR officialadvertising campaign87 citizen 5 0=N; 1=Y Users are paid by the company to product

advertising that is socially orientedcitizen 6 0=N; 1=Y Users are invited to develop games, plays

around CSR issues88 citizen 7 0=N; 1=Y none of the above itemsFinished 89 Final label Final comments – interesting things that could

not be coded90 coder number Coder identification

*open publishing, collaborative editing and distributed content.



ContactsLaura Illia, Ph.D.,

Assistant professorIE School of CommunicationIE [email protected]

IE School of CommunicationIE School of communication is part of IE University, Its programs, taught inEnglish and Spanish, are intended for creative people with initiative and aninternational mindset. Following IE’s principles of excellence and innovation,its portfolio offers flexible and multidisciplinary degrees oriented to the labormarket.

Fondazione Università IULMFondazione Università IULM is a project for applied research and continuouslearning. It aims to use knowledge from many academic disciplines(communication science, marketing, health an society, tourism, languageand cultural management) to develop original research and educationstreams.

Judge Business SchoolJudge Business School is part of the Faculty of Business & Management atthe University of Cambridge. It is recognized provider of innovative,intellectually challenging management education, encouraging criticalreflection and creativity and attracting the most able students to all itscourses.

Global AllianceGlobal Alliance is an umbrella organization linking PR and communicationsprofessional around the globe. Since 2010 IE School of Communication isresearch partner of Global Alliance. The partnership aims to developknowledge on the practice of corporate and strategic communication.

CSR Com muniations Report 2010

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Transcript of CSR Com muniations Report 2010