Parizek, Katharina and Evangelinos, Konstantinos I. (2021) Corporate social responsibility strategies and accountability in the UK and Germany: disclosure of lesbian, gay, bisexual and transgender issues in sustainability reports. Corporate Social Responsibility and Environmental Management, 28 (3). pp. 1055-1065. ISSN 1535-3958 (Print), 1535-3966 (Online) (doi:10.1002/csr.2105)

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Abstract

Over the last decades there has been an increasing demand for transparency in the business sector. Companies produce corporate social responsibility (CSR) reports using standards like the Global Reporting Initiative (GRI) standard. Lesbian, gay, bisexual, and transgender (LGBT) people are confronted with discrimination in their professional life. The aim of this paper is to provide an overview on how LGBT issues are integrated into the CSR framework in the UK and Germany. 385 reports from 2017 were analyzed and rated with a scoring system. The key findings are that LGBT issues are not predominant in the CSR reports of either country. However, the disclosure of LGBT policies is significantly higher in the UK than in Germany. British organizations largely do not follow sustainability standards, whereas in Germany most organizations report using CSR standards. Moreover, the disclosure of LGBT issues varies on the basis of the organization size and the industrial sector.

Item Type:	Article
Uncontrolled Keywords:	accountability, corporate social responsibility (CSR), GRI standard, lesbian, gay, bisexual and transgender (LGBT), sustainability reporting
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / School / Research Centre / Research Group:	Faculty of Engineering & Science Faculty of Engineering & Science > School of Engineering (ENG)
Last Modified:	16 May 2023 11:54
URI:	http://gala.gre.ac.uk/id/eprint/31007

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