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Title: Corporate social responsibility reporting in local IT listed companies : an analysis
Authors: Xuereb, Joanna
Keywords: Information technology -- Malta
Computer industry -- Malta
Social responsibility of business -- Malta
Issue Date: 2014
Abstract: Purpose: The purpose of the study was to carry out an analysis of CSR reporting in local IT listed companies. The study examined the current reporting practices of local IT listed companies, as well as, gained insight into the attitude of the local IT companies and institutional shareholders towards CSR and CSR reporting. Design: The objectives were achieved through an analysis of the current CSR reporting practices of the local IT companies, followed by seven semi-structured interviews. Four interviews were carried out with an official from each of the IT companies, while three interviews were carried out with three institutional shareholders. Findings: The analysis of the current CSR reporting practices of the local IT companies showed that the type of CSR reporting reflects the company's attitude towards CSR. The institutional shareholders and the IT companies agreed that CSR is important. However they disagreed on who should be responsible for CSR within the IT firms. CSR reporting is important for the listed IT companies with three out of the four companies reporting beyond what is required by the listing rules. However, some also state that they should report more on CSR. Institutional shareholders believe IT companies should report more to show that they are aware of their responsibility towards society and to the environment. Conclusions: The study shows that although the concept of CSR has gained importance in the local scenario in recent years, the concept of CSR reporting is still relatively new. It is considered important by the IT companies, however there is no standardised way for CSR reporting and thus it can vary significantly from one company to another. Value: It is hoped that the study encourages further development in the areas of CSR and CSR reporting. This can be achieved through more education and awareness on the two concepts and increased regulation similar to international reporting guidelines with respect to CSR such as the GRI guidelines.
Description: M.ACCTY.
Appears in Collections:Dissertations - FacEma - 2014
Dissertations - FacEMAAcc - 2014

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