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Furthermore, the media is useful in detecting greenwashing, but fails to monitor whether greenwashing firms improve their corporate social performance in the future..pass_color_to_child_links a.u-inline.u-margin-left--xs.u-margin-right--sm.u-padding-left--xs.u-padding-right--xs.u-absolute.u-absolute--center.u-width--100.u-flex-align-self--center.u-flex-justify--between.u-serif-font-main--regular.js-wf-loaded .u-serif-font-main--regular.amp-page .u-serif-font-main--regular.u-border-radius--ellipse.u-hover-bg--black-transparent.web_page .u-hover-bg--black-transparent:hover. The author’s research question is focused on how to support stakeholders to get objective information, increase transparency in organization and stop hypocritical behavior.
Thus, the symbolic meaning of a restatement is more important than its actual influence.
CSR restatement is a voluntary choice of management rather than a forced choice due to outside pressure.
This article describes a new approach to the ethics audit, improved by the author, which can help managers in evaluating how well the company has fulfilled its economic, legal and ethical obligations, discover or prevent ethical risks and plan CSR activities strategically to satisfy stakeholder interests.
To avoid hypocrisy between declared values, mission and CSR reports corporate management should be transparent keeping in mind that decisions are made and enforced in a manner that follows the real rules and procedures.
Chapter 2 discusses the phenomenon of CSR report restatement.
Many firms voluntarily issue CSR reports and restate them subsequently.
The analysis of probability and consequences, risk mitigation strategies and follow-up activities, such as risk response and control, are essential elements of the whole risk management process (Pinto , 223).
As such the arguments above specify of the research gap.
This article bases on author’s doctoral theses: Ethics audit: a management tool for assessing of corporate social responsibility and preventing ethical risks.), media releases, and the author’s own personal experience as an assessor of CSR reports in Estonia, have provided cases where highly-ranked responsible companies have acted unethically or violated the basic principles of responsible behaviour.
The results of research curried out by the author in 2013 indicated that 5 companies from 13 have contradiction between declared values or statements in CSR report and real behaviour (Rihma and Meel ).