Article

 

Corporate Social Responsibility (CSR) information disclosure by annual reports: The Deutsche Post-DHL case (1998-2011) (p.39-62)  [Fichier PDF]
 
by
 
Marie-Pascale Senkel, University of Nantes, Laboratoire d’Economie et Management de Nantes-Atlantique (LEMNA)
 
Keywords : Corporate social responsibility, Providers of logistics services, Annual report, Non-financial information disclosure
JEL classification : M14, L91
 
Abstract
The use of annual reports as a communication tool is widely investigated by academic researchers. Some researches specially analyse the social and environmental disclosure practices of the firms in their annual reports. The paper aims to examine the place taken by these questions in the communication of Deutsche Post-DHL. An analysis of data provided by 14 annual reports (1998-2011) was conducted. The findings show changes in the CSR communication strategy and highlight four periods that we called: Absence, Awareness, Acceptance and Active Responsible leadership. We suggest that the company wants now to investigate a political dimension of CSR.