Case Study : Starbucks, Inc.

1482 WordsJul 10, 20166 Pages
ORG 530-2 CT 6: Starbucks, Inc., & CSR: Reporting & Analysis This paper will examine Starbucks, Inc. CSR and sustainability practices from the viewpoint of a potential socially responsible investor performing due diligence. Two indices will be used to compare and contrast the company 's CSR report which measure the CSR practices of corporations; also, the usefulness of these two indices for research purposes will be evaluated, critiquing the credibility and limitations of each index. A report will be formed addressing Starbuck’s CSR performance and strategies based on the analysis. CSR: Rationale & Evaluation A potential investor performing due diligence in researching an investment target should first realize the psychological effects potentially present in CSR reports; Elliott, Grant & Rennekamp (2015) found CSR reports employ strategies couched in either community or global efforts, and styles used to frame CSR performance often centers on a particular presentation style designed to achieve an organization’s goals. These two prominent disclosure features tend to focus potential or actual investors thoughts about an organization and its actual or stated CSR efforts; and can have different effects on investors considering the way an individual processes numerical information, leading to the possibility that an idealization between the strategy frame and the presentation format of an organization’s CSR report can cause susceptible investors to be more inclined to make an
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