Are the corporate social responsibility matters based on good intentions or false pretences? An empirical study of the motivations behind the issuing of CSR reports by UK companies

By S. Idowu, I. Papasolomou. 2007

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The Effect of Financial Crisis in Corporate Social Responsibility Performance (2011, background): “Idowu and Papasolomou (2007) mention that five main reasons exist for CSR information: corporate reputation, stakeholder’s pressure, economic performance, genuine concern and broad social/cultural reasons.”
CSR in an emerging country: a content analysis of CSR reports of listed companies (2011, background): “In addition to regulatory bodies, stock exchanges are compelling listed companies to provide information on their CSR activities (Idowu and Papasolomou, 2007).”
CSR disclosure and financial performance revisited: A cross-country analysis (2018, background): “Also, it is argued that the CSR–CFP relationship creates the appearance of doing ‘good’, even if there is no substantive benefit in the CSR activity itself (Idowu and Papasolomou, 2007; Johnson, 2003; Rodrigue et al., 2013).”
When CSR Is a Social Norm (2016, methodology): “This direct employee outcome of adopting SRHRM has been conceptualized in the literature (Orlitzky & Swanson, 2006) and has received some anecdotal empirical support (Idowu & Papasolomou, 2007; Ones & Dilchert, 2012; Peterson, 2004).”