Corporate Social Responsibility Reporting for Stakeholders' Health and Wellbeing in the Food and Beverage Industry: A Case Study of a Multinational Company

Abstract

The concept of corporate social responsibility (CSR) used to be seen as a social obligation of businesses to make decisions and take responsible action in accordance with the goals and values of the society. The concept is today understood as the continuing commitment by businesses to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as the local community and society at large. This study aimed to apply Chowdhury and co-authors’ framework to the Unilever Global Reporting Initiative (GRI) Content Index 2020 to explore the feasibility of the framework as well as identify potential challenges related to its use in the field of public health. Findings show that the framework is suitable for analysing CSR reporting on activities aimed to promote internal and external stakeholders’ health and wellbeing from a public health perspective. A greater number of GRI disclosures reported by Unilever related to external stakeholders’ health and wellbeing than to activities impacting internal stakeholders. Further research should aim at testing the framework in other types of business organizations across other types of industries.