全球汽车制造商。企业社会责任报告和目标利益相关者2018-2020:美式英语

Edward T. Vieira, Yulong Li, Anthony D Scotina
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引用次数: 0

摘要

本文采用基于网络的计算内容分析方法,揭示了2018-2020年期间11家全球主要汽车制造商的最高领导层企业社会责任(CSR)报告介绍信中提出的主要主题和目标利益相关者群体。主题基于可持续发展的3p(人、地球和利润)、企业社会责任背景下的基本商业实践(经济、法律、道德和慈善)、主题的时间取向(短期或长期),以及确定的目标利益相关者群体。这项研究的独特之处在于,现有文献显示,没有研究从可持续目标导向和实践的角度审视汽车行业的企业社会责任披露,并考虑到COVID-19大流行的潜在影响。结果显示,一些汽车制造商专注于投资者和经济活动,而其他汽车制造商则传达了普遍的社会责任信息。在2020年,更多的重点放在了投资者身上,而对整个社会的关注有所减少。调查结果表明,需要更平衡的代表权,以应对大流行和大流行后的挑战,以及传统汽车制造方面的考虑。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Global Automakers. CSR Reporting and Targeted Stakeholders 2018-2020 : American English
This paper deployed a network-based computational content analysis approach to uncover the major themes and targeted stakeholder groups presented in the top leadership’s corporate social responsibility (CSR) reports’ introductory letters for eleven major global vehicle manufacturers for the period 2018-2020. Themes were based on the 3Ps of sustainability (people, planet, and profit), basic busi­ness practices (economic, legal, ethical, and philanthropic) in the context of CSR, time orientation of the themes whether short- or long- term, and identified target­ed stakeholder groups. This study is unique in that the extant literature reveals no research examining CSR disclosure in the automobile industry from both a sus­tainable goal-directed and practices perspective incorporating potential influenc­es of the COVID-19 pandemic. Results revealed that some vehicle manufacturers focused on investor and economic activities while others communicated a general social responsibility message. During 2020, greater emphasis was placed on in­vestors and somewhat less on society in general. Findings suggest the need for a more balanced representation geared toward addressing pandemic and post-pan­demic challenges as well as traditional automotive manufacturing considerations.
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