Analyzing Sector‐Specific CSR Reporting: Social and Environmental Disclosure to Investors in the Chemicals and Banking and Insurance Industry

This paper aims to deepen the understanding of corporate social responsibility (CSR) reporting practices toward stakeholder group investors. Quantitative content analysis was applied to 437 articles of CSR reports from the chemicals, and banking and insurance industries in Germany and Switzerland. The results were benchmarked to the Sarasin sustainability rating's weighting of social and environmental industry risks. It was found that the...