Relationship between Management Practices and Quality of CSR Reports

摘要

Corporate scandals and the decline of public trust in recent years have increased demands for greater corporate transparency. Therefore, the quality of information disclosed by companies in their reports, also in CSR reports, has gained greater importance. A process of developing a good report on social responsibility is influenced by many factors, both external and internal. In this paper the authors are looking for the relationship between management practices and the quality of CSR reports in six EU countries. The results show that there is a correlation between the independent verification of CSR report and two indicators of management practices.