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dc.contributor.authorDitlev-Simonsen, Caroline Dale
dc.contributor.authorWenstøp, Søren Henrik
dc.date.accessioned2019-06-21T13:12:58Z
dc.date.available2019-06-21T13:12:58Z
dc.date.created2012-01-03T12:19:03Z
dc.date.issued2011
dc.identifier.citationIssues in Social & Environmental Accounting. 2011, 5 (1/2), 65-81.nb_NO
dc.identifier.issn1978-0591
dc.identifier.urihttp://hdl.handle.net/11250/2601720
dc.description.abstractThis paper investigates rhetoric applied in 80 Corporate Social Responsibility (CSR) reports in 2005. A taxonomy of five distinct rhetorical strategies for describing the purpose of CSR is applied; Agency (profit), Benefit (collective welfare), Compliance (laws and contracts), Duty (duties), and Ethos (virtue). The findings reveal that very different rhetoric is applied. Ethos is the most common ethical perspective expressed in the reports, Benefit and Agency are on second and third place. Specific patterns of ethical reasoning appear to be common, while other possible reasoning strategies are rare. The most prevalent pattern of ethical reasoning is to link Agency and Benefit perspectives, claiming that Benefit is done for the sake of Agency. These findings constitute a new approach in CSR research.nb_NO
dc.language.isoengnb_NO
dc.publisherThe International Institute for Science, Technology and Education (IISTE)nb_NO
dc.rightsNavngivelse-Ikkekommersiell 4.0 Internasjonal*
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/deed.no*
dc.titleCompanies Ethical Commitment: an analysis of the rhetoric in CSR reportsnb_NO
dc.typeJournal articlenb_NO
dc.typePeer reviewednb_NO
dc.description.versionpublishedVersionnb_NO
dc.source.pagenumber65-81nb_NO
dc.source.volume5nb_NO
dc.source.journalIssues in Social & Environmental Accountingnb_NO
dc.source.issue1/2nb_NO
dc.identifier.cristin875475
cristin.unitcode158,12,0,0
cristin.unitnameInstitutt for rettsvitenskap og styring
cristin.ispublishedtrue
cristin.fulltextoriginal
cristin.qualitycode1


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Navngivelse-Ikkekommersiell 4.0 Internasjonal
Except where otherwise noted, this item's license is described as Navngivelse-Ikkekommersiell 4.0 Internasjonal