Chapter 18 An analysis of business actions in private social reporting
Restricted access

The purpose of this paper is to investigate the role of private social reporting (i.e. one-on-one dialogues between Nordic institutional investors and their investee companies) in facilitating companies' strategic actions. The paper uses a discourse analytic method to analyse the content of reports in order to derive companies' strategic actions with respect to managing social issues. Drawing on a unique dataset of private reports related to successful dialogues on human and labor rights issues, the paper finds that private reporting is dominated by a discourse of social risk, social norms, dialogue process, and social actions. This paper highlights the importance of private reporting for enabling investee companies to improve their sustainability-driven policies, management systems, and transparency. The research contributes to the sustainability disclosure and investor activism literature by revealing the details of business actions in emerging private reports.

You are not authenticated to view the full text of this chapter or article.

Access options

Get access to the full article by using one of the access options below.

Other access options

Redeem Token

Institutional Login

Log in with Open Athens, Shibboleth, or your institutional credentials

Login via Institutional Access

Personal login

Log in with your Elgar Online account

Login with you Elgar account