Recent climate changes, digitization, and widespread sustainability awareness is further fuelling the demands for sustainable initiatives from the customer ends (Jeffers, et al., 2014). With greater push towards greener economy, semiconductor companies are gaining more power in the world economy. And rightly enough, the unsustainable actions of this industry are gaining more attention. Therefore, this research focuses on the corporate social responsibility (CSR) actions and reporting practices of the semiconductor industry. The principal investigator evaluated the annual CSR reports of top 100 semiconductor companies to find if any relation existed between the company age, location, revenue, CSR reporting experience and the CSR report quality and transparency by assigning audit rating and comparison (at industrial level).
A comparison study of the CSR active ties with respect to three least focused sustainable developmental goals (SDG) of selected four companies against a benchmarked company was also done to understand the differences in sustainability engagements of companies within the industry (i.e., at company level). Lastly, the role of leadership in CSR engagements was also evaluated at the company level. Findings of this study support the existence of a correlation between company characteristics above-mentioned, the level of CSR engagements and reporting transparency.
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