Running head: COMPANIES CSR REPORTS AND THEIR READABILITY
Companies CSR Communication and their CSR Report’s Readability
Ditte Christensen
Aalborg University
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COMPANIES CSR REPORTS AND READABILITY
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Abstract
Companies face increasing regulations, which requires them to report and describe their CSR
initiatives and results. This project, therefore, wanted to examine how the different elements in
a company’s CSR communication influence its CSR report’s readability. The focus was on how
the language and amount of text, layout, and illustrations in the two companies Fibertex and
Gabriel’s CSR communication influenced their CSR report’s readability. Their influence was
established through a descriptive analysis of the CSR communication in their CSR reports and
comparison of if their respective CSR report could benefit from incorporating aspects from each
other’s reports. The project found that the language and amount of text, layout, and illustrations
used in their CSR reports played a significant part in how reader friendly they were as even the
smallest aspects have a large influence on their CSR report’s readability. The results illustrated
that companies need to pay attention to all the small details of their CSR reports to ensure that
the messages and results in their communication are perceived as intended, as they have a
noticeable impact on how reader friendly their report becomes. The project, therefore,
concludes that communicating CSR through their CSR reports is a necessity for companies
today. Consequently, companies need to be aware how all aspects in their CSR communication
affect their CSR report’s readability, and thus, how much the company gets out of the increasing
time and resources they have to spend on CSR.
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Table of Contents
Companies CSR Communication and their CSR Report’s Readability __________________ 4
The Purpose of the Project ____________________________________________________ 5
Description of Fibertex and Gabriel _____________________________________________ 5
Methodology Section ________________________________________________________ 6
Methodology, Research Design, and Research Method ______________________________ 6
Relationship between Theory and Data __________________________________________ 8
Method of Analysis __________________________________________________________ 8
Limitations and Critique of the Project ___________________________________________ 9
Theory ____________________________________________________________________ 9
CSR and the Approaches to the Concept _________________________________________ 9
The Stakeholder versus Shareholder Debate ______________________________________ 11
CSR Reporting ____________________________________________________________ 12
CSR Communication________________________________________________________ 13
Analysis __________________________________________________________________ 15
Fibertex’s CSR Report ______________________________________________________ 15
The Layout, Language, and Illustrations in Fibertex’s CSR Report ____________________ 16
Does Fibertex Follow Aagaard’s Recommendations _______________________________ 19
Gabriel’ CSR Report ________________________________________________________ 21
The Layout, Language, and Illustrations in Gabriel’s CSR Report ____________________ 21
Does Gabriel Follow Aagaard’s Recommendations ________________________________ 24
Comparison of Fibertex and Gabriel’s CSR Communication _________________________ 25
Discussion ________________________________________________________________ 29
Conclusion ________________________________________________________________ 31
References ________________________________________________________________ 32
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Companies CSR Communication and their CSR Report’s Readability
Corporate social responsibility, henceforth CSR, is a field, which has received
increasing amounts of attention in the business world in the last 10 years, which has led to
companies increasingly are judged based on their commitment to CSR and CSR efforts. The
tendency is manifested in how the EU wants to force through new reporting directives, which
companies are expected to live up to (Crone, 2013). Consequently, all large companies have
to add statements about their social responsibility to their leadership description, created as an
effort to increase companies focus on CSR related issues (Aagaard, 2012). As a result, is CSR
no longer a nice to have activity in a company, but developed into a need to have activity.
Consequently, this means that companies need to take a stance on CSR and in various degrees
incorporate it into the company’s strategy and operations. Connected to society’s increased
interest in sustainable development and how it has been transferred into including sustainable
development in companies, as well, and why companies have to spend resources on CSR and
communicate their CSR results. Meaning that social responsibilities and sustainable
development in companies no longer are a philanthropic interest, but become a way of
conducting business. Therefore, will companies spend more time and resources on making
CSR reports and communicating their CSR actions. The interesting then becomes how
companies can get more out of the time and resources they use on CSR in order to meet the
increasing regulations. Communicating CSR is challenging, as the public will not just accept
companies’ statements and results, they have to seem legit and credible, but they still have to
be easy to recognize in their CSR reports. Therefore, would a company benefit from knowing
how best to communicate its CSR actions and how to enhance its CSR report’s readability
seen from the public’s perspective. Since this development in the business world has meant
that CSR no longer is something companies can avoid; but on the contrary needs to
incorporate into the company and make an integrated part of how they reports about their
business operations, has led to the following problem formulation.
What elements of CSR communication do the two companies Fibertex and Gabriel
use in their respective CSR reports, and which influence do these elements have on their
report’s readability?
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The Purpose of the Project
To make the project more concrete, it chose to focus on the two companies Fibertex
Personal Care and Gabriel A/S, henceforth Fibertex and Gabriel, and how they communicated
their CSR results in their respective CSR reports. The project chose these two companies
because they represent the growing number of companies, who have to spend time and
resources on making CSR reports. The project’s purpose was to examine how different
elements in a company’s CSR communication influence its CSR report’s readability. An
important aspect due to the increased regulations for more CSR reporting (Crone, 2013) as the
EU is currently working on further regulations companies have to follow concerning reporting
their environmental efforts and impacts (Krishnamurthy, 2014). The tendency means that
companies need to become aware of how to construct a reader friendly CSR report, and thus
which elements of their CSR communication contribute to this, so the companies can get
more out of the time and resources they consequently have to spend on CSR. The project,
therefore, looked at the language and amount of text, layout, and illustrations in the two
companies’ CSR reports. Through an analysis and comparison of these elements in Fibertex
and Gabriel’s CSR communication, the project was able to get an in-depth view on how these
elements influenced their CSR report’s readability.
Description of Fibertex and Gabriel
Fibertex is a Danish company located in Aalborg with a global vision and has
facilities in both Denmark and Malaysia. Fibertex manufactures and delivers nonwoven
solutions to converters around the world; currently 400 people are working in Fibertex
worldwide. Their CSR report from 2011 was placed on their website under the heading
“environment” on the front page (Fibertex.com). Fibertex’s CSR report was 18 pages, and
only available in English as Fibertex has different stakeholders around the world, and can
address their various stakeholders through this report (Fibertex, 2011).
Gabriel is a Danish company located in Aalborg and has partners around Europe and
the rest of the world, and 91 percent of their turnover comes from export. Gabriel produces
textiles primarily in the three areas offices, houses, and transportation and claims to be the
leading supplier of textiles to furniture’s in Europe. Their CSR report is visible on the front
page of their website. The report is 20 pages and available in both Danish and English, and
prior reports down to 2003 are available on their website (Gabriel.dk).
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Methodology Section
This project contains three large segments: theory, analysis, and discussion. The
theory section established the theoretical foundation of this project and looked at CSR, CSR
reporting and CSR communication. The analysis aimed to disclose the language and amount
text, layout, and illustrations used in Fibertex and Gabriel’s CSR communication and which
influence these had on their CSR report’s readability. The discussion looked at why
companies need to focus on their CSR communication, and how having stakeholders from
different cultures create more challenges for the readability of their CSR report.
Philosophical Considerations
This project took a constructionist stance, as it intended to examine how different
elements in Fibertex and Gabriel’s CSR communication influenced their CSR report’s
readability. Constructionism is the ontological stance, which asserts that social phenomena’
and their meanings are continually being accomplished by social actors. As well as it implies
that, social phenomena’ are not only produced through social interactions, but that they are in
a constant state of revision (Bryman, 2012, p. 33). Consequently, this means that how
Fibertex and Gabriel construct CSR may differ and influence their CSR communication. The
project took this stance because it was interested in how the different elements of Fibertex and
Gabriel’s CSR communication influenced their CSR report’s readability. The epistemological
stance, which refers to what is considered acceptable knowledge in a discipline, applied in
this project was interpretivism, which is concerned with how individuals make sense of the
world around them (Bryman, p. 28-29). Applied because it views human behavior as a
product of how people interpret the world, and thus these two CSR reports. Therefore, are the
interpretations of Fibertex and Gabriel’s CSR reports in this project subjective and the project
recognizes that not all necessary will make the same interpretations.
Methodology, Research Design, and Research Method
The research methodology was qualitative because the aim of this project was through
an intense study of the two companies Fibertex and Gabriel, to disclose how they
communicated their CSR efforts in their CSR reports. The project took a qualitative research
approach, as it was not interested in the statistics and numbers behind the two companies CSR
results, but on analyzing how their language and amount of text, layout, and illustrations
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influenced their CSR report’s readability. The research design applied in this project, and
framework for the collection and analysis of data was a comparative design. A comparative
case study consists of studying two contrasting cases using the same method (Bryman, 2012,
p. 72). Yin (2009) describes a case study as a research design, which builds understanding of
a complex issue or object, and emphasizes on detailed contextual analysis of a limited number
of events or conditions and their relationships. As this project analyzed Fibertex and Gabriel’s
CSR reports as two subunits, it employed an embedded case study. Chosen because it is an
empirical form of inquiry, which connects to the descriptive analysis, the project did of the
two CSR reports (Yin). The goal was to describe how the language and amount of text,
layout, and illustrations in Fibertex and Gabriel’s CSR communication influenced their
report’s readability and afterwards comparing how they respectively had chosen to
communicate their CSR efforts through these elements. As well as if they could benefit from
incorporating aspects from each other’s report to enhance their own CSR report’s readability.
The project employed this research design because it embodies the logic of comparison, as it
entails that a better understanding of a social phenomenon emerges, when compared in
relation to two or more contrasting cases (Bryman, p. 72). The project, therefore, looked at
how the two CSR reports differed, to gain a deeper understanding of how the before
mentioned elements influenced their report’s readability. Thus, establishing what aspects
companies could benefit from focusing on in order to improve their CSR communication and
its readability.
The research method in this project consisted of collecting data from Fibertex and
Gabriel’s websites to find their latest accessible CSR report and theoretical literature on CSR
and CSR communication. The data in this project were secondary data, as the data the
analysis was based upon was official documents from private sources in the form of Fibertex
and Gabriel’s CSR reports, which the project acknowledged they respectively had created.
The project, therefore, viewed these documents and their reality based on Atkinson and
Coffey’s (2011) claim that they should be examined in terms of, the context in which they are
produced and their intended readership (Quoted in Bryman, 2012, p. 554). The intended
readership of these reports was seen as being the public and the consumers, and thus the
context in which there were produced. Consequently, this meant that when analyzing how the
elements in their CSR reports affected the readability, it was based on how the ordinary
consumer would look and perceive these CSR reports. The project also employed J Scott’s
(1990) four criteria as a way to evaluate and ensure the quality of the documents used in this
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project, and hereby also the projects findings and conclusions. Known as authenticity,
credibility, representativeness, and meaning (Quoted in Bryman, p. 544). These were kept in
mind during the analysis as such documents do not give objective accounts as they are likely
to have a particular point of view that they want to get across. In these reports, each company
intends to get the reader to perceive their CSR results as significant and thus see their
engagement in CSR as having a considerable impact. However, this did not have a noticeable
effect on the findings and conclusions this project made, as its interest was in how Fibertex
and Gabriel communicated their CSR actions. As a result, their CSR report’s subjectivity was
not an issue, as the project aimed to analyze how the companies presented their CSR
communication in their CSR reports.
Relationship between Theory and Data
The relationship between the theory and data in this project was deductive, as the
theoretical foundation of this project provided the basic framework for analyzing Fibertex and
Gabriel’s CSR reports. A deductive theory means that the researcher based on what is known,
here on the study of CSR, deducts a hypothesis that must be subjected to empirical scrutiny
(Bryman, 2012, p. 24). The project applied deductive reasoning because it took a top down
approach as it started looking at CSR and CSR communication. Afterwards, it worked
through the project’s framework down to a conclusion on which influence the three overall
elements the language and amount of text, layout, and illustration had on the readability in a
company’s CSR report. Consequently, this meant that the theories and guidelines described in
the theory were the foundations, for the analysis of Fibertex and Gabriel’s CSR
communication. As well as, how their CSR communication was evaluated based on their CSR
report’s readability.
Method of Analysis
The method of analysis in this project was a content analysis of the language and
amount of text, layout, and illustrations in Fibertex and Gabriel’s CSR reports. The project
used a qualitative content analysis as it goes beyond merely counting words or extracting
objective content from texts to examining meanings, themes, and patterns that may be
manifest or latent in a particular text. As well as it allows researchers to understand social
reality in a subjective, but scientific manner (Zhang & Wildemuth, 2009). A qualitative
content analysis was, therefore, a way to analyze the language and amount of text, layout, and
illustrations influence on Fibertex and Gabriel’s CSR reports, and how significant a role they
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had on these CSR reports’ readability. Done by looking at the themes and patterns there
emerged regarding their influence on the CSR report’s readability, based on how they used
their language and amount of text, layout, and illustrations as part of their CSR
communication, and what role they had in their report.
Limitations and Critique of the Project
The largest limitation of this project was its size, which influenced how in-depth the
project could go with the two CSR reports. As well as how many elements it could analyze,
and why it only looked at Fibertex and Gabriel’s CSR report’s language and the amount of
text, layout, and the illustrations and their influence on the report’s readability. A critique of
this project is that if even further elements were analyzed it could have gotten a deeper
understanding of how the different elements in companies CSR communication influence
their CSR report’s readability, and consequently, how companies can improve their CSR
communication. However, to keep within the limits this project had, the focus was kept on the
language and amount of text, layout, and illustrations and what influence they had on the
report’s readability.
Theory
The theory section aims to disclose the concept of CSR and the different perspectives
a company can take on it. As well as the challenges, companies can face with CSR reporting
and CSR communication, to illustrate the influence they have on how much a company gets
out of the resources it puts into communicating its CSR efforts.
CSR and the Approaches to the Concept
CSR implies that a company integrates both social and environmental concerns in its
operations and interactions with its stakeholders. Despite that, the relationship between
society and business and the implied responsibilities of companies has been debated for
decades there still has not been a commonly agreed upon definition of CSR (Kakabadse,
Rozuel, & Davies, 2005). The project employs the definition from the EU from 2011, where
the EU created a simpler definition, which defines CSR as “the responsibility of enterprises
for their impacts on society” (EU, 2011). The EU further states that companies should have a
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process in place to integrate social, environmental, human rights, and consumer concerns into
their business operations and core strategy in close cooperation with their stakeholders (EU).
Despite the different definitions, there are some agreed upon core elements of CSR.
The first is that CSR presents a long-term perspective that might not be financially
measurable, but something that may provide different valuable assets, which can create
different ways of gaining profitability in a company. Therefore, does CSR not mean perusing
short-term profits, but connects more to a variety of goals in a company, all combined to
ensure its survival and prosperity in a changing business environment. Another is how CSR
entails going beyond the law, and past the narrow economic, technical, and legal requirements
of a company (Kakabadse et al., 2005). Consequently, this means that obeying the law on
human rights, the environment, etc. cannot be characterized as CSR because CSR, as the
definition from the EU states that a company should integrate the before mentioned concerns,
which goes beyond the legal requirements from society (EU, 2011). Archie B. Carroll a
known figure on CSR research argues that for a
conscientious businessperson to accept CSR, the
concept should embrace the entire range of
business responsibilities. Carroll further argues
that the social responsibilities, which constitutes
CSR, consist of the following four areas
economic, legal, ethical, and philanthropic
responsibilities, which make up the CSR
pyramid. Carroll’s pyramid states that CSR
means going beyond the economic and legal
responsibilities, but focusing on the ethical and
philanthropic responsibilities at the top (Carroll,
1991).
The literature on CSR clearly indicates that CSR has a prominent place on the global
corporate agenda. CSR’s influence is only going to increase, especially due to the emerging
law regulations that require companies to document their CSR efforts. The EU is currently
drafting directives forcing companies to publish their social and environmental performance
(Krishnamurthy, 2014). Despite its increased influence, the role CSR has in companies
differs, Porter and Kramer (2006) argue that CSR has to be an integrated part of a company’s
overall strategy before it can have a significant role and become an advantage for the
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company. As well as, when companies try to incorporate CSR, the most common challenges
they experience is not the strategic or operational aspects, but relates to the cosmetic areas
such as PR, CSR reports and the general communication about CSR (Frederiksen, 2011, p.
18). The resources' companies invest in their CSR actions are not always without motives, as
the company believes it can reap from these actions and, therefore, not purely driven by
philanthropic thoughts. Connected to the tendency of how preferring companies with a
sustainable image has increased by 66 percent since 1993. In addition, would 85 percent
consider switching from a company if it gets associated with negative practices, like pollution
and poor work conditions among its suppliers (Du, Bhattacharya & Sen, 2010). Branco and
Rodrigues (2007), therefore, argue that CSR is just a reminder that companies’ search for
profit should not be constrained by social considerations and that CSR can be a competitive
advantage. The concept of CSR has evolved from something detrimental to a company’s
profitability, to something that can financially benefit a company (Branco & Rodrigues). The
profit-making aspect of CSR has resulted in different ways a company can approach CSR,
also known as the stakeholder and shareholder view.
The Stakeholder versus Shareholder Debate
The debate consists of two different views on what goals and responsibilities
companies have. The shareholder view has Milton Friedman as the main actor; he believes
that companies should behave honestly and not engage in deception or fraud. However, the
only responsibility a company has is to use its resources to engage in activities designed to
raise profits, as the purpose in a company is to make a profit for its shareholders while
remaining in the frame of honest behavior (Friedman, 1970). Here, the perception of CSR is
that managers should treat decisions related to CSR precisely like any other investment
decision within the company (Branco & Rodriques, 2007). The stakeholder view has Edward
Freeman as its main actor, and argues that there besides shareholders are various agents,
which have an interest in the actions and decisions of the company. Here, the company and
management’s responsibilities, entail that they should consider the interests of all potentially
affected by its actions and not just the company’s shareholders. The stakeholder view argues
that the goal of any company should be the flourishing of the company and all its principal
stakeholders. The view on CSR’s role is that companies should actively promote social
interests in society, even when society does not expect or demand such actions (Branco &
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Rodriques). These two perspectives constitute for two different ways of employing CSR, also
known as altruistic CSR and strategic CSR. Consequently, it illustrates that companies can be
in situations where its different stakeholders have different interests and demand different
things from the company. The rest of this project will focus on strategic CSR, connected to
Friedman’s view, where companies employ and approach CSR as a way to make a profit. The
focus on strategic CSR connects to how it is what the majority of companies’ employ, as 70
percent of the CEO’s interviewed about CSR agreed that it was essential for making a profit
(Friend, 2012). Despite this project looks at strategic CSR, it believes like Frederiksen (2011)
that being aware of the company’s different stakeholders’ interests are an important element
in being able to make a profit in today’s society, which goes beyond Friedman’s claim.
Connected to why the project employs the definition on CSR from the EU, as it argues that
CSR entails having concerns and plans for society and the environment through close
cooperation with the company’s stakeholders (EU, 2011).
CSR Reporting
CSR reporting is an important notion for companies who engage in strategic CSR,
since being able to show what CSR actions and initiatives the company engages in to the
public are crucial when wanting to make a profit from them. Companies need to focus on
CSR reporting because not only are companies experiencing more regulations that entail CSR
reporting, but it is also a way to communicate to the different stakeholders that they consider
their interests (Frederiksen, 2011, p. 33). Frederiksen defines a stakeholder as, any individual
or group who can influence or is influenced by the company’s activities, decisions, policies,
operations, or goals (p. 33). Where stakeholders used to be seen as external partners in the
company, whose interests should be dealt with to ensure prosperity in the company. They
today are perceived as the whole unit of the company and its surroundings and, furthermore,
seen as a network or web consisting of external and internal interests, with different relations
to each other. A company has both primary and secondary stakeholders, which depend on
how close their connection is to the company. The fact that companies have different
stakeholders with different interests manifest the CSR report’s importance. A good CSR
report takes according to Frederiksen, point in a dialog between the company and its
significant stakeholders for instance to cover which issues, the stakeholders want the
company’s CSR initiatives to focus on (p. 34). Such a dialog connects too many challenges,
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as the stakeholders have different interest and living up to all these, are impossible. However,
a dialog will be a way for a company to show that they consider their stakeholders’ interests
and receive some goodwill from this.
CSR Communication
CSR communication is a crucial element in an efficient CSR strategy because if a
company is not able to communicate its positive CSR efforts and initiatives to its stakeholders
and surroundings, it is difficult to benefit from these actions. Morsing and Schultz (2006)
define CSR communication as, “communication designed and distributed by the company
itself about its CSR efforts”. CSR communication can create and develop the company’s
image and reputation, so it appeals more to the consumers, society, and suppliers. Research
state that there are many potential business advantages related to the communication about a
company’s CSR efforts. Nevertheless, promoting its CSR efforts also put the company out
there for more critical attention from its stakeholders. Subsequently, this illustrates that CSR
communication is a balancing act, supported by that if the CSR communication gets too smart
or promises too much it increases the risk of negative media attention and potential
accusations of exaggerating their CSR results significance (Morsing & Schultz). Morsing and
Schultz further argue that if a company communicates its CSR initiatives too intensively the
consumers and other stakeholders may start to wonder if the company tries to hide something
behind their CSR actions.
CSR communication has become an area companies need to focus on and try to
develop a strategy on how to communicate their CSR efforts to the public. The importance
hereof is manifested in how the Danish law since 2012 has required that the largest companies
in Denmark, which entails the companies who are in accounting class D and C, to report on
their CSR activities and efforts in their annual reports. As a result, companies now face both
societal demands for communicating their CSR results, but also legal (CSR.dk, 2013). CSR
communication is according to Schmeltz (2011) challenging due to the complexity of fitting
multiple stakeholders’ expectations while providing a concise message that is credible and
tangible for all. One group of stakeholders whose importance are increasing, are the
consumers. A difficult group to communicate with, especially when the aim is to influence
their buying behavior, as in strategic CSR. The important notion here is the CSR report’s
readability as the CSR communication must be comprehensible. The reason is that the
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consumers are not as prone to spend much time reading CSR reports, and thus must the
companies’ messages and results be direct and easy to see and understand (Schmeltz). To add
to the challenges of CSR communication, this also varies depending on what culture the
company’s stakeholders have. As a result, companies with stakeholders from different
cultures face even more challenges in communicating their CSR efforts, as making a report
readable to the majority, despite their culture, is challenging. Communicating CSR to the
public is especially challenging when the intention is making a profit by appealing to this
group, as the consumers desire to seem environmentally aware is larger than their aspiration
to buy green products. Young, Hwang, McDonald, & Oats (2010) call this an attitudebehavior gap, which reveals that the consumers are better at voicing concern about the
environment and aspiration to buy green products, but in the actual buying situation, this
concern is not transferred. Illustrated in that among the British consumers, between 46 to 67
percent claim they favor organic products, but the actual purchase behavior of organic
products ranges from four to ten percent (Young et al.). Placing even more demands on
companies CSR communication, but also questions why they spend resources on trying to
convince the small segment of consumers who, in fact, are interested in sustainability, and
buy and favor green products and companies.
Due to these challenges, Annabeth Aagaard (2012) has set up some guidelines or
recommendations about how a company should communicate its CSR efforts. These are that a
company should stick to the facts, meaning their stories should not be too positive, seem
populist, or like a commercial, as there needs to be some substance in the communication. A
company should not promise more than it could keep, and never give guarantees in its CSR
communication. For instance, if a company has asked its suppliers to sign agreements where
they need to live up to certain demands, it can create problems. The reason is that there is no
guarantee that the suppliers will live up to these regardless, and thus something the company,
in fact, cannot control. The CSR communication should focus on one or a few clear themes as
it ensures that the reader does not get confused because the communication contains too many
themes and messages. There needs to be a flow in the communication, so all the interesting
aspects are not communicated at once, and not overestimate the results and actions
significance as it can backfire making the audience tired of this form of communication.
Another is openly communicating the company’s good results, as it is an important aspect in
order for a company to benefit from their focus on CSR. Nevertheless, should it be done with
care while remembering how relevant these actions are to the audience (Aagaard, p.169-170).
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Analysis
Through different content analysis, this analysis aims to examine how different
elements in Fibertex and Gabriel’s CSR communication influenced their CSR report’s
readability. The different content analysis looked at the language and amount of text, layout,
and illustrations in their CSR reports as a way to examine how Fibertex and Gabriel
communicated their CSR efforts and what patterns there emerged for the reader based on
these elements. Carried out as a way to emphasize how these can either enhance or diminish
their report’s readability. The analysis starts with a descriptive analysis of the CSR report’s
layout, language and amount of text, and illustrations. Followed by looking at how their
respective CSR reports follow Aagaard’s recommendations for efficient CSR communication.
The last aspect of the analysis was a comparison of Fibertex and Gabriel’s CSR reports, how
they differ and if they could improve their report’s readability by incorporating elements from
each other’s CSR report.
Fibertex’s CSR Report
Fibertex’s CSR report focus on the carbon footprint their production releases. The
report is an extract of the main results from a larger report and analysis Fibertex has
conducted. However, as this is what is visible on their website, this project, therefore, sees
this report as their primary way of communicating their CSR efforts and commitment to the
public. The following analysis takes point in this report, and how Fibertex through its layout,
language and amount of text, and illustrations, communicates its CSR efforts. Fibertex’s view
and approach to CSR are strategic, evident when reading their CSR report as they place their
focus on CSR in relation to their business operations and its products, as the primary
motivation behind. Fibertex perceives CSR as an aspect that can help them improve their
products; therefore, does their perspective on CSR seem to come how it can advance the
company, as they are aware of how CSR can benefit them as a company. Fibertex further
states their motivation for CSR and focus on carbon footprinting as “thus will it support and
guide us in future product redesign and engineering initiatives” (Fibertex, 2011, p. 5). The
statement further illustrates that Fibertex’s focus on CSR emerge from how it enables them to
create the green products their consumers’ requests. Subsequently, does this indicate that
Fibertex believes that CSR is a way for them to gain increased profits based on the
assumption that engaging in CSR gives them a better appeal amongst the consumers.
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The Layout, Language, and Illustrations in Fibertex’s CSR Report
The report’s layout contains two main sections. The first describes Fibertex’s view,
motive, and connection to CSR and some of the areas where they, as a result, have made
changes in their production, and why and how these are important for the company and thus
the environment. The second part consists of three cases, where Fibertex illustrates their
accomplishments from employing CSR. Fibertex uses illustrations throughout the report as a
way to show the aspects the report focus on in an attempt to make their communication more
tangible. The report’s layout consists of three colors, white, purple, and pink. The pages are
primarily white; the text is purple, and the word and phrases Fibertex wants to highlight in
their communication are pink, the same applies for the illustrations were the results and
reductions are in pink, as well. An efficient way to get the reader’s attention as their eyes are
prone to register these pink elements first, and thus the main points which Fibertex wants the
reader to notice. The report also uses different sized text and headings, which makes
Fibertex’s vital point such as “perfection is an ideal” (2011, p. 4), 100.000 tons (p. 11), which
refers to their savings stand more out and catch the reader’s attention. Such a layout gives the
reader the impression that they are not reading a long and informative report, but small
sections about Fibertex’s CSR efforts, which makes it more appealing to read for most, as it is
less formal and time-consuming (Schmeltz, 2011). An effective way to get the reader’s
attention, especially those not interested in reading about Fibertex’s motives for employing
CSR, but in their results. That Fibertex has a layout, which does not contain as much text
means that the report is easy to look through, but Fibertex also runs the risk that some, may
find their CSR communication too superficial in its descriptions. The aspect connects to how
CSR communication according to Morsing and Schultz (2006), is a balancing act of providing
the right amount of information, so the majority sees the report as satisfactory.
The language in the report is easy to read and has especially in the beginning a
somewhat poetic expression because of how Fibertex uses different phrases to explain their
motivation for employing CSR and its role in the company. Like “perfection is an ideal”
(Fibertex, 2011, p.4), “never perfect, always improving” (p. 2), and “we strive for perfection,
but never hope to reach it” (p. 4). The first section of the report contains the most text
segments, and functions as a way to establish what foundation CSR has in Fibertex. Where
the section with the three cases relies more on illustrations to communicate its messages, as
well. The report’s language uses personal pronouns, so instead of Fibertex they primarily use,
“we, us, and our”, which have a clear impact on how the reader perceives their CSR
COMPANIES CSR REPORTS AND READABILITY
17
communication. These pronouns create a feeling that the focus Fibertex has on CSR comes
from altruistic motives, despite that they employ strategic CSR. That they are able to make
their engagement in CSR appear to come from their general concern is an advantage because
having altruistic motives seem more genuine than strategic CSR. Therefore, are the usage of
these pronouns a strong element in Fibertex’s CSR communication as it means that Fibertex
can establish and create a good impression and connection with the reader. Likely to affect
how people perceive their CSR results and thus their CSR communication’s credibility. The
language in the report can at times lean towards being too simple in its explanations
especially influenced by that there in the last section are not as much text. Consequently, this
can potentially make some see Fibertex’s report as not containing enough information about
their actions. The balance epitomizes where CSR communication gets difficult because as
Morsing and Schultz (2006) argue too much information and the company risks that the
reader gets tired due to all the information or starts to think they are hiding something.
However, too little or plain a language usage and their messages and results may not be
perceived as intended or as being too superficial. Leading to that their results will not affect
the reader as intended, something Fibertex could encounter.
The illustrations in Fibertex’s CSR report have a large role in how they communicate
their CSR efforts and the report’s readability, as they are used to illustrate the results they
have achieved by incorporating CSR. To disclose how the illustrations influence on the CSR
report’s readability can vary; the following looks at three different illustrations in Fibertex’s
CSR report. The first illustration
(Fibertex, 2011, p. 9) explains the
stated CO2 values, equivalent to the
amount of kilograms CO2 Fibertex uses
to produce one ton of white non-woven
spunmelt fabric in their production.
However, the illustration diminishes the
report’s readability because it misses
some information, which makes it
difficult for the reader to place it into
the overall frame of the report.
Fibertex states that it presents a
snapshot in time that allows them to
COMPANIES CSR REPORTS AND READABILITY
18
measure the level of CO2 their production release and make progress from this. Nevertheless,
the reader cannot see if the 2907 kilograms of CO2 per ton the illustration displays is a large
progress and reduction. As a result, this makes it difficult for the reader see how it influences
Fibertex as a company and hereby what significance it has. How the illustration decreases the
report’s readability, displays how the smallest aspects are crucial for the communication to be
efficient, and provide the right amount of information (Morsing & Schultz, 2006). As some
numbers about the illustration’s significance and progress would have made its connection to
Fibertex’s CSR efforts more comprehensible to the reader.
The second illustration on page 13 (Fibertex, 2011) describes the second case in
Fibertex’s report. Since this case does not contain much text, the illustration's role in the
communication increases. The illustration displays how optimizing truck utilization has meant
that Fibertex saves almost 1000 truckloads/containers each year. The illustration builds on
what Fibertex communicates in this case and thereby enhance the report’s readability. The
reason is that it clearly displays that each truck in the illustration represents 10 loads, and they
are hereby able to illustrate all the
truckloads done in a year. In addition,
making all the truckloads they save in pink
where the rest of the trucks are purple,
makes their reduction more concrete and
stand out to the reader. An effective way of
communicating that Fibertex’s CSR efforts
have created this reduction, which this
illustration made even more
comprehensible for the reader. The
strength lies in how it is easy to see how
their CSR efforts have influenced the
production, especially helpful when
communicating CSR to the public.
Connected to how many people want to see the concrete results directly described (Schmeltz,
2011), which makes this an efficient way visually to communicate Fibertex’s CSR results.
COMPANIES CSR REPORTS AND READABILITY
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The illustration on page 15 (Fibertex, 2011), displays Fibertex’s usage of electricity,
with the level of MW/t electricity in one line and the amount of natural gas in another, the
levels from 1999 are in purple, and the levels from 2011 are in pink. The illustration clearly
depicts that Fibertex has reduced the amount MW/t used and uses more natural gas and
become more sustainable, which contributes to decrease their carbon footprint. A good way to
illustrate that a reduction has occurred, with the two sections. However, for it to benefit
Fibertex’s communication of their CSR results, there should have been some numbers so the
reader could see the actual amounts used and thus how large the reduction, in fact, has been.
In addition, as it is not possible to see how large the
reduction has been, Fibertex fails to communicate
their actual results to the reader. An aspect which
potentially submits Fibertex to some speculations
regarding how significant this reduction, has been
(Aagaard, 2012, p. 170). The illustration’s
influence on the readability of Fibertex’s CSR
report clearly shows that there just has to miss a
small element before it affects the company’s CSR
communication. For instance, if Fibertex had just
placed the amount on their usage of electricity in
1999 and 2011, it would have meant that the reader
could see the concrete reduction, and not
potentially started speculating about the result’s
significance.
Does Fibertex Follow Aagaard’s Recommendations
Looking at how Fibertex has chosen to communicate their CSR actions it contains
different elements, which contributes to their CSR communication in different degrees
according to Aagaard’s recommendations. Most of their communication and results are based
on their focus on CO2, however, the problem here is that Fibertex’s CSR communication of
these results misses some information, for instance in the form of some numbers or actual
amounts on their illustrations. As a result, it is difficult for the reader to see their progress, and
where they want to go in the future, which weakens their CSR report’s readability. Therefore,
COMPANIES CSR REPORTS AND READABILITY
20
could this result in that some, despite that their results seem connected to the company ask
questions about if their significance are enhanced to impress the reader. As well, as how
Fibertex presents some results without any reference to earlier levels or future goals to
support the progress, could seem as a way to promote themselves, because they, as a result,
misses some substance (Aagaard, 2012, p. 169). Aagaard also warns against communicating
about aspects that are difficult for the company to control and guarantee. Fibertex, however,
does this in the “why let waste go to waste” section, (2011, p. 6) where they mention their
regulations apply to the suppliers and external partners, as well. An aspect, which according
to Aagaard (p. 170) is difficult and out of Fibertex’s control and this could potentially become
a problem for Fibertex if their suppliers or external partners do, in fact, not live up to these
demands. The aspect does not affect Fibertex’s CSR communication and its readability.
However, it makes Fibertex more open to critique if their suppliers or external partners do not
carry out all these aspects Fibertex states they do, and, therefore, an aspect to consider if it
should be part of the report. The last aspects Aagaard (p. 169-170) states are important are to
have a flow in the communication, a few clear focus areas, and communicate the good results
while keeping both feet on the ground. These areas are present in Fibertex’s CSR
communication, as it centers on their carbon footprint, so their CSR actions and
communication thereof do not focus on areas, which are not relevant for the company. The
layout of the report means that the different cases and topics distribute the information
continuously throughout the report, which create a flow in the information and make it
interesting to read. Their communication presents Fibertex commitment and actions in a
positive light, and that their CO2 emission has a central focus in Fibertex, but because their
communication is missing, some statistics or facts to show their concrete progress can create
problems. However, the amount numbers and statistics should fit the report as too many
statistics and numbers would through the reader off; connected to having the right amount of
information in a company’s CSR communication is difficult. The lack of numbers or actual
amounts can lead to that people start questioning the validity of Fibertex’s results and that
they may appear like an exaggeration (Morsing & Schultz, 2006). Consequently, this can
create some problems as to how good the connection is between Fibertex’s accomplished
results and how they present them in their CSR report.
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Gabriel’ CSR Report
Gabriel has created a CSR and environmental report, where their view on CSR and the
six focus areas they have are thoroughly described, and the report serves as the way they
communicate their CSR actions to the public. The following analysis takes point in this report
to examine how Gabriel communicates their CSR initiatives to the public through the report’s
layout, language and amount of text, and illustrations. Gabriel views CSR as a way of doing
business and it influences their CSR actions and motivation for employing it. Illustrated in
their CSR report, where they directly state that their mission is innovation and value-added
corporations (Gabriel, 2013, p. 4), and this reflects how they work with CSR. In addition,
Gabriel’s general business strategy affects their motive for employing CSR as they state that
engaging in CSR protects Gabriel’s products for new tightening’s in the law as it means the
company already are at the forefront of potential regulations (Gabriel, p. 14). Illustrating that
Gabriel threats CSR as a business decision and something, which benefits the company, as it
can help create a profit because they want to be the primary innovative and development
partner for their consumers. They focus on CSR and being sustainable because it can be an
advantage for Gabriel as a company. Manifested in that Gabriel wants to use CSR as a way to
create an image where the consumers automatically think of them as the partner to work with
for developing environmentally friendly products (Gabriel, p. 14). All this adds to establish
that CSR is an integrated part how Gabriel conducts business and that they apply strategic
CSR. Visible in that they have integrated CSR because they see it as an advantage for the
company and can benefit their position in the market in which they operate.
The Layout, Language, and Illustrations in Gabriel’s CSR Report
The layout of Gabriel’s CSR report and that it is divided into six different areas help
to make their CSR communication more tangible for the reader. Accomplished because the
report highlight and describe each focus area in detail separately, with their goals and results
disclosed in an illustration afterwards. The layout means that the report is easy to read and
navigate around in for the reader, and thus a good way to categorize their focus on CSR and
what results they have accomplished to the public. That Gabriel has divided the report up in
its focus areas make it easier to see what their CSR actions revolves around as it makes the
report more transparent. As a result, it is easy to navigate around in and find the focus areas
mean that more, despite the large text segments it contains will look through the report or at
least the areas the reader finds interesting and significant in its impact on the environment.
COMPANIES CSR REPORTS AND READABILITY
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The language and amount of information in Gabriel’s CSR report play a crucial role
for the report’s readability. As mentioned, the report’s layout means that it in general is easy
to navigate around in the report. Despite, the large amount of text, potentially affect how
many who sit down and read the entire report because when it comes to the public most are
not that interested in all the fine print, but more on results (Schmeltz, 2011). The language in
Gabriel's report is good at explaining their motives for engaging in their different CSR
actions. The language and word choices used create a report there is informative and explains
how CSR has influenced the company and its operations. However, there are some sections in
the report where the reader can feel a bit bombarded with information. Resulting in that are
some sections, which contain too much information. For instance in the section about ecolabelling and certificates, this applies to both the text section, but also the page where they
display all the labels and certificates. The picture (Gabriel, 2013, p. 13) illustrates how
Gabriel’s language and the amount of text in the report can at times become too technical for
some.
That this amount of information follows, the label can throw the reader off or make it
challenging to remember all the information. In such sections, the readability diminishes
because Gabriel presents too much information too fast, which does not improve a company’s
CSR communication (Morsing & Schultz, 2006). Therefore, can especially the public lose
their focus due to the high level of information in Gabriel’s CSR communication. However,
Gabriel’s layout of the report has taken some measures to avoid this; done by how there after
each focus area is an illustration of the goals, results, and future goals. An aspect, which
allows the reader quickly to get an overview of Gabriel's CSR results in their different focus
areas. Nevertheless, can it result in that some might skip, or skim these large text segments
and just go straight to these illustrations, and thus will some of the aspects Gabriel
communicates potentially not be acknowledged.
COMPANIES CSR REPORTS AND READABILITY
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The illustrations in Gabriel’s CSR report have a vital part in their CSR communication
because they serve to sum up all the text in the report. The illustrations are a large help and
component in how Gabriel communicates their CSR actions and results, as they have a clear
purpose in the report. The fact that all the illustrations consist of three sections make it easy to
pinpoint the progress CSR has created in Gabriel, the following shows how a section of these
illustrations layout (Gabriel, 2013, p. 12).
In addition, what might be the most important aspect in these illustrations is that they
also show the goals Gabriel did not reach. Making Gabriel’s CSR communication seem more
legit and not just a way of promoting themselves and their results as they are upfront about
the goals that they did not accomplish. Such an element is efficient when it comes to
illustrating to the public that Gabriel takes these actions seriously, but also that they take time
and not just done to create a good image. Important because Morsing and Schultz (2006)
argue that if people start to think that a company uses its CSR results to enhance their image,
it creates the opposite effect than the company intended. The illustrations improve the report’s
readability by being divided into these three sections since they make Gabriel’s focus and
accomplishments more concrete and tangible for the reader. The fact that an illustration come
after each focus area mean that it summarizes Gabriel’s actions and initiatives in this area. As
a result, these illustrations have a noticeable role in Gabriel’s CSR communication as they
connect closely to the information about the focus area. They are an advantage for Gabriel’s
CSR communication because they present an overview, where the reader quickly can locate
what Gabriel’s focus in this area has meant for its business operations, in an otherwise quite
text and information heavy report. A helpful element as it enhances the reports readability as
they provide an overview of their results and actions for the reader there might not want to
COMPANIES CSR REPORTS AND READABILITY
24
read the entire report, as people prefer a direct style in how companies communicate their
CSR results (Schmeltz, 2011). Especially, as Gabriel employs strategic CSR, as it entails that
they want to benefit from the focus and resources they spend on CSR.
Does Gabriel Follow Aagaard’s Recommendations
Looking at Gabriel’s CSR communication in regards to Aagaard’s (2012)
recommendations, different elements of their communication follow these. The layout of the
report and that it focuses on six areas, both give the report a better overview because it all are
presented in sections mean that the reader does not get too much different information about
Gabriel’s CSR actions in the report. That the report contains the six areas and that it describes
each area in detail means that the reader gets an in-depth understanding of the area, and its
connection to Gabriel and its operations. Subsequently, it means that the information is
distributed evenly throughout the report as each focus area contains new information, which is
important according to Aagaard (p. 169) as it creates a flow in the CSR communication.
Another element that corresponds to Aagaard’s recommendations is that Gabriel after each
focus area illustrates the accomplished goals, as well as future goals, a strong element in their
CSR communication as it shows that their results have substance (p. 169). Important as it
means that Gabriel’s CSR communication has substance also makes it more tangible for the
reader. Being upfront about that, they did not accomplish all of their goals, increases the
credibility of Gabriel’s CSR communication. As a result, the report and the statements
Gabriel communicates seem more legit to the reader and less likely to be questioned about its
motives. The credibility emerges based on the assumption that since Gabriel does not hide the
CSR results not accomplished yet they are not trying to dress up their results. Gabriel is
furthermore, good at communicating their CSR actions, focus, and place it in relation to the
company strategic approach to CSR, as they communicate how their CSR actions have a
direct effect on the company’s operations, and the environment, as well. An aspect they do
not follow is how they communicate that they take different measures to ensure that their
suppliers and external partners live up to their high demands, and it is an area where they
make no compromises. However, this also results in that if something is wrong with just one
of their suppliers or external partners, it creates problems for Gabriel (Aagaard, p. 170). The
problem with communicating this lies in that it is something, which is extremely difficult to
control for Gabriel. As a company can never be sure that their suppliers or external partners
COMPANIES CSR REPORTS AND READABILITY
25
live up to all their demands. Especially since Gabriel states that, they only cooperate with
“respectable” suppliers in their supply chain (Gabriel, 2013 p. 10). An aspect, which makes
Gabriel more vulnerable to bad publicity is that just one of their suppliers or external partners
need to make a mistake and hereby do not live up to these demands. Consequently, this would
mean that Gabriel does not either live up to their demands, which can questions their entire
CSR communication’s credibility and how committed they are.
Comparison of Fibertex and Gabriel’s CSR Communication
The largest difference in the two reports is the amount of text they contain, as
Fibertex’s report does not contain nearly the same amount text as Gabriel’s report. Resulting
in that Fibertex, some places fail to communicate their results significance to the reader,
which means the readability of Fibertex’s CSR report, diminishes. Consequently, this can
raise the question about how significant the results are, and that Fibertex potentially use them
as a way to create a sustainable image, without having made significant changes and
reductions to support it. Gabriel’s report contains a large amount of text; this, however, also
weakens their CSR report’s readability. The reason is that since Gabriel’s report contains as
much text and information, it makes their CSR communication and report more informative
and text heavy than Fibertex’s. However, due to the amount of text the readability of
Gabriel’s CSR report could have improved if they, like Fibertex, had created more statements
or phrases where Gabriel’s focus or results was highlighted. As it creates a focus, which give
the reader a quick impression of their results and motivation, besides the illustrations after
each focus area. As a result, the readability of Gabriel’s report could have improved if they in
their CSR communication had incorporated this aspect of Fibertex’s layout with breaks and
phrases in between the large amounts of text. Whereas Fibertex’s report could have improved
by having their actions and focus described in more detail like Gabriel has done. The fact that
both reports could have benefitted from incorporating these elements from each other is
connected to the balancing act of providing the right amount of information in companies
CSR communication (Morsing & Schultz, 2006). Consequently, this means that they both
could encounter problems due to the amount of information and text in their reports. This is
also, why both companies could benefit from regulating the amount of information and text in
their reports. A consequence of their current amount is according to Morsing and Schultz that
Fibertex’s CSR communication could seem too smart and like their results are an
COMPANIES CSR REPORTS AND READABILITY
26
exaggeration to promote the company. Whereas due to Gabriel’s large amount of information,
this could result in that some began to think, that Gabriel’s business operations have a
significant negative impact on the environment because they communicate so intensively
about their CSR initiatives and the influence they have on Gabriel and the environment.
The layout of both companies CSR reports have a large impact on their readability,
and are quite different in how they display their CSR results. Both report’s layout is easy to
navigate around in, however, both report’s layout contain elements, which both weakens and
enhances the report’s readability. Connected to the amount of information in their reports;
Fibertex’s layout increases the requirements for their CSR communication to be informative.
However, some places it can be difficult to follow what Fibertex communicates, as the reader
can get the impression the communication misses an aspect for it all to come together, which
makes it difficult to comprehend Fibertex’s results and their significance. Whereas, the layout
of Gabriel’s report focus on six areas, give the report a better overview which helps to that the
reader does not as easily feels overwhelmed with all the information about the different
aspects of Gabriel’s CSR efforts. That Gabriel’s report describes each focus area in detail
mean the reader gets an in-depth understanding of it, and its connection to the company, but
in that they only use text to communicate their actions, mean it takes time to understand the
results’ significance. How both Fibertex and Gabriel have not reached the right amount of
information in their respective CSR reports connects to how this aspect is extremely difficult
(Morsing & Schultz, 2006), and varies depending on who the report is targeting.
Their layouts also contain elements, which help enhance their report’s readability,
especially Fibertex’s report and how it uses illustrations to communicate their CSR results.
Gabriel could benefit from incorporating this aspect of Fibertex’s layout because companies
who want to appeal to the public must make their CSR communication reader friendly
(Schmeltz, 2011). Connected to the public’s interest primarily are on their results and not the
long explanations about their motive for employing CSR. How the public perceives Fibertex
and Gabriel’s CSR communication is especially important as both companies employ
strategic CSR, and thus the more stakeholders they can appeal to through their respective
report the better. Consequently, this means that their report must appeal to both the
stakeholders who have a financial interest and those who desires green products and
sustainable development (Frederiksen, 2011, p. 34). Therefore, would both reports be able to
appeal to better to their stakeholders, if they incorporated different elements from each other,
as it would create a more balanced communication in their CSR reports. For instance, how
COMPANIES CSR REPORTS AND READABILITY
27
Fibertex uses, the pink color to highlight the important aspects the reader should focus on.
The element of using colors to catch the reader’s attention as it highlights different elements
was something Gabriel also could have used, as well as how Fibertex uses “we, our, and us”.
Because it gives the reader the impression that CSR is an integrated part of Fibertex and a
general concern for them, which results in creating a more direct and personal CSR
communication. Whereas Gabriel’s has a more professional expression, as it only uses
Gabriel to refer to the company, also reinforced by all the text in the report. Consequently,
influencing how their different stakeholders perceive their CSR communication. Another
aspect is that the more a company who employs strategic CSR can make their motivation
seem to come from a general concern and not financial interests the better. Especially in the
public, as it could diminish the company’s appeal as their actions automatically get another
significance when the primary motivation is profit, as an intense promotion of a company’s
good deeds do not appeal to the general consumer (Schmeltz). Another difference is how
Fibertex presents three concrete cases and uses elements that illustrate the company’s results
is something Gabriel also could have benefitted from incorporating. As it would mean that,
their results are not just communicated through text, which can be seen as what weakens their
report’s readability the most. The reason is that it makes the communication more direct and
gives it a different expression than when only using text and the more tangible the
communication is, the better (Schmeltz).
The illustrations play a noticeable role in both CSR reports, but how much they
influence the readability in their respective reports differ. In two of Fibertex’s illustrations on
page nine and 15, the illustration's readability connection and relevance to the report's context
was difficult to find. When the connection is not clear at first, it presents a large problem for
the communication as many may lose their focus when reading the report and they might not
read it again to find a connection (Aagaard, 2012, p. 169). Subsequently, does Fibertex’s CSR
communication, fail to communicate their good results to the consumers through their report,
which Schmeltz (2011) argue are an important stakeholder group, efficiently. A crucial
element when conducting strategic CSR, as the consumers are an important group to appeal
to, when the goal is making a profit from their CSR efforts, which applies to both Fibertex
and Gabriel. Gabriel’s illustrations are a large benefit for the report’s readability and better
incorporated than Fibertex’s, as they sum up what the goals were, their accomplishments, and
future goals, after each focus area. The illustrations make the CSR communication tangible
for the reader, and illustrates that CSR is a progress and show Gabriel’s ambitions. How
COMPANIES CSR REPORTS AND READABILITY
28
visual they are, can be debated, as Gabriel still relies on text to communicate their results
through these illustrations. That Gabriel is upfront about the goals not accomplished,
enhances their CSR communication’s credibility and affects Gabriel’s overall CSR
communication. An aspect, which makes Gabriel’s CSR communication less likely to face
accusations of using CSR to promote the company (Aagaard, p. 170). Gabriel enhances their
report’s readability by placing their results and goals in relation to the company and hereby
able to illustrate that their CSR actions have a direct effect on the company’s operations, and
hence the environment. A crucial aspect when a company conduct strategic CSR since most
companies are not likely to state that they employ CSR to make a profit, at least not to the
public. The reason is that it means that they are less likely to be in a situation where they have
to explain their motives for these actions. An aspect Fibertex is more prone to face, however,
this aspect is also present in how Gabriel presents some of their results, for instance on page
12, displayed in this project on page 21. Here, it states that one goal was that all new products
should receive either an EU Ecolable or Oeko-Tex label, which 11 products received. Here,
the communication could improve if it were clear how many new products they produced that
year, and thus, how many of the new products produced there received these labels.
Consequently, it could make the reader question how large a significance this goal, in fact,
have, as this is not possible to see based on the illustration. As a result can both Fibertex and
Gabriel potentially encounter questions about their some of their CSR results significance, the
reason is that their CSR communication just has to be unclear one place before their results
can be questioned. As well as, how the public prefers companies to describe their CSR results
in a direct manner (Schmeltz), and not in vague descriptions which both Fibertex and Gabriel
use some places. The comparison showed that the two reports differ and that both companies’
reports could benefit from incorporating aspects from each other, as it would have made a
large difference in their report’s readability. Incorporating these aspects from each other
would improve their CSR reports. An important aspect as both Fibertex and Gabriel intent to
profit from their focus on CSR, thus must their CSR report and communication become as
efficient as possible, as it means that they will get more out of their time and resources spent
on CSR. Illustrating that when conducting successful CSR communication, even the smallest
aspects can make a crucial difference for the readability of a company’s CSR report.
COMPANIES CSR REPORTS AND READABILITY
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Discussion
Why it is so important that companies become aware of what elements influence their
CSR report’s readability, when research shows that most consumers, in fact, are not interested
enough for it to affect their buying behavior, can be debated (Young et al., 2010).
Nevertheless, with strategic CSR, which both Fibertex and Gabriel conduct, it is especially
important companies are aware of how the elements in their CSR communication either
enhances or weakens their CSR report’s readability. The reason connects both to the
increasing regulations, which companies have to follow, but also because it is a way to appeal
the small segment of the consumers which buying behavior they can affect, as they prefer
green products. Consequently, should companies try to make their CSR communication, as
readable as possible to all, despite only a small part of the population’s buying behavior can
be influenced by reading a CSR report or hearing from others who have read the company’s
CSR report. The reason is that it would improve the outcomes they get from the time and
resources companies have to spend on CSR reporting. Not to mention that when they have to
make these reports, they might as well aim to make the best and most readable report as
possible, to influence those how are interested in sustainability. In addition, should companies
employing strategic CSR, nonetheless be aware of their CSR report’s readability as it is a
crucial element when they aim to benefit of their focus. As well as, the CSR reports influence
and importance will only increase in the future. The analysis of Fibertex and Gabriel’s CSR
reports exposed how even small elements in their CSR communication, have a large impact
on how readable their CSR reports were, and means that their results significance get
questioned. Another reason companies must be aware of this connects to that those companies
who do not focus on their report’s readability will not experience the benefits a good CSR
report presents. A good CSR report can improve the company and its image among its
stakeholders whereas a poorly conducted report potentially can result in bad publicity because
the company’s results significance are questioned as well as their motives. The CSR report’s
ability to influence the stakeholders is precisely why it is so important that companies are
aware of how they use it as a powerful element in their CSR communication. Especially in
strategic CSR, as it is an important way to ensure their CSR communication is perceived as
intended, and that their motives and credibility are not questioned.
Companies, who employ strategic CSR, must be able to appeal to the company’s
different stakeholders through their CSR report, also despite their stakeholders’ cultural
background. Communicating with different cultures puts even more pressure on the
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30
company’s CSR report and its readability. Therefore, must companies with international
stakeholders especially consider this aspect when they communicate their CSR initiatives
through their CSR report. As well as make sure their report’s readability appeal to all or most
of their stakeholders and not have a too professional or informal language, which is
challenging because cultures do not perceive phrases and statements in the same way. The
same applies to the level of information in the report; some cultures have a more explicit way
of communicating than others, which makes it challenging to know how much information
the report should contain. As well as how connected the illustrations need to be in order to
enhance the readability and function as an integrated part of the CSR report's communication.
An element where both Fibertex and Gabriel’s reports can face challenges, also because some
prefer images to text and vice versa, which enhances the requirements to both their text
segments, but also the illustrations. In addition, why the project argued that incorporating
elements from each other’s report would improve their reports ability to target a wider range
of stakeholders, as they were on opposite sides of these notions. That Fibertex and Gabriel
intended to appeal to all their stakeholders are based on that they only had one or two CSR
reports available. Hereby, should the English version be able to target the different
international stakeholders each company has. Therefore, must companies pay even more
attention on their CSR report’s readability, as it is a way to ensure that the majority perceives
the company’s results and motives as intended because the report is easy to read and
understand. Connected to why this project argues that as long as one CSR report is targeting
all stakeholders, making the company’s results and motivation comprehensible and concrete
should be the primary focus. Another is that companies in their CSR communication must not
take for granted that the reader, especially that the public, know about a lot the company, its
interests or its operations and thus its results significance. In addition, this will help them
remember that small, and potentially for them insignificant elements, are crucial for the
report’s overall readability.
COMPANIES CSR REPORTS AND READABILITY
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Conclusion
Based on the analysis of Fibertex and Gabriel’s CSR communication, this project
concludes that their reports’ language and the amount of information, layout, and illustrations
have a noticeable influence on each report’s readability. The analysis clearly disclosed how
these could either enhance or diminish their report’s readability. Consequently, companies
must be aware and focus on how the elements they use to communicate their CSR actions
need to be easily understood; otherwise, their entire CSR communication suffers. Manifested
in that if the readability in their CSR report is not adequate it means the company’s
communication with its stakeholders and thus the public are not as efficient as it could be, as
well as it makes them more open to critique, potentially resulting in bad publicity. Hence,
should companies focus on making sure their results are concrete and that it is easy to see
how significant these, in fact, have been. As it means that, they are less likely to be
confronted about their results’ significance, or that they are communicated in an attempt to
place the company in a better light. Another important aspect is that companies need to look
at their CSR communication, and if it could stand alone without prior knowledge about the
company, as it would help them see how the small aspects have a noticeable impact on the
report’s readability. The project acknowledges that the many aspects CSR communication
contain make it challenging to appeal to all, especially communicating with different cultures.
The challenges culture present is why this project wants to stress the importance the
readability in companies CSR reports has, as it is an effective way to ensure that most
understand the messages the company communicates, despite the stakeholders’ culture.
Especially when companies make one CSR report in English aimed to appeal to all
stakeholders. Meaning that the company must be crucially aware of how elements like its
language and amount of information, layout, and illustrations connect with the CSR report’s
messages. The conclusion connects to how this project disclosed how crucial these are for a
company’s CSR report, and its readability. The importance the readability has is manifested
in that it consequently affects how much a company, gets out of the time and resources spend
on CSR, a crucial element as the prime motivation for strategic CSR it to benefit from their
focus on CSR.
COMPANIES CSR REPORTS AND READABILITY
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