Corporate Social Responsibility : A Three Country Comparative Study of the Evolution of a Corporate Discourse Over Time

Abstract

This paper reports on comparative research on how textual representations of issues related to corporate social responsibility (CSR) in corporate annual reports from Sweden, Canada and the Netherlands have changed over time. The results show a substantial increase on a number of topics that can be linked to the general CSR-discourse in the 2001 sample in comparison to the 1991 and 1981 samples. The rise in the CSR-discourse appears to be related to a drop in other discourses related to issues of social responsibility regarding the social, economic and political development of a company's native country.