University of Amsterdam / Amsterdam University of Applied Sciences
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The Credibility Gap in CSR Reporting (CREDGAP)

Posted on 2019-10-03 - 10:09 authored by I.J. Lock
This collection includes data from the research project "The “Credibility Gap” in CSR Reporting: Analyzing Contents and Stakeholders’ Perceptions of CSR Reports from 11 European Countries" funded by the Swiss National Science Foundation (SNSF) under grant no. 150296 from 01.03.2014 - 31.10.2017.
The research project analyzes the credibility of CSR reports of European companies according to the “credibility gap” by formalizing and quantifying Habermas’ four validity claims and applying them to CSR reports and “expert stakeholder’s’” perception thereof. It presents a content analysis of the reports as well as a perception measurement, for which the "perceived credibility" (PERCRED) scale is developed. The following publications of empirical analyses resulted during the course of the project:

Lock Irina, Seele Peter (2016), The credibility of CSR reports in Europe. Evidence from a quantitative content analysis in 11 countries, in Journal of Cleaner Production, 1-15

Lock Irina, Seele Peter (2017), Measuring Credibility Perceptions in CSR Communication: A Scale Development to Test Readers’ Perceived Credibility of CSR Reports., in Management Communication Quarterly, 31(4), 584-613.

For further methodological and theoretical publications, see: http://Project-150296p3.snf.ch/

The data stored here is the project data used primarily for this project and structured along these publications.

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FUNDING

Swiss National Science Foundation Project-150296

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