Economic Themes (2025) 63 (4) 7,
Abstract: Corporate Social Responsibility (CSR) reporting has become a cornerstone of modern business practices, enabling organizations not only to communicate their sustainability initiatives and social impacts but also to reinforce stakeholder confidence and corporate legitimacy. As companies increasingly apply creative reporting techniques—such as storytelling, visual data presentation, and interactive digital formats—to make sustainability information more engaging, a growing ethical challenge emerges in the form of greenwashing, where achievements are exaggerated or selectively disclosed in ways that mislead stakeholders and weaken trust (Seele & Gatti, 2015; Lyon & Montgomery, 2015). This paper examines how creativity in CSR reporting can contribute to improved transparency and stakeholder engagement while simultaneously posing risks to credibility when it crosses ethical boundaries. Integrating theoretical perspectives, technological innovations including blockchain and artificial intelligence, and regulatory instruments such as the EU’s Corporate Sustainability Reporting Directive (CSRD), the study proposes ways to align reporting innovation with ethical responsibility. Through the fictional case study of “GreenTech Corp,” the research provides practical recommendations for strengthening accuracy and accountability in sustainability communication and ultimately supporting long-term stakeholder trust and sustainable business performance.
Keywords: Corporate Social Responsibility; CSR Reporting; Greenwashing; Transparency; Ethics; Sustainability; Stakeholder Trust
Abstract: Corporate Social Responsibility (CSR) reporting has become a cornerstone of modern business practices, enabling organizations not only to communicate their sustainability initiatives and social impacts but also to reinforce stakeholder confidence and corporate legitimacy. As companies increasingly apply creative reporting techniques—such as storytelling, visual data presentation, and interactive digital formats—to make sustainability information more engaging, a growing ethical challenge emerges in the form of greenwashing, where achievements are exaggerated or selectively disclosed in ways that mislead stakeholders and weaken trust (Seele & Gatti, 2015; Lyon & Montgomery, 2015). This paper examines how creativity in CSR reporting can contribute to improved transparency and stakeholder engagement while simultaneously posing risks to credibility when it crosses ethical boundaries. Integrating theoretical perspectives, technological innovations including blockchain and artificial intelligence, and regulatory instruments such as the EU’s Corporate Sustainability Reporting Directive (CSRD), the study proposes ways to align reporting innovation with ethical responsibility. Through the fictional case study of “GreenTech Corp,” the research provides practical recommendations for strengthening accuracy and accountability in sustainability communication and ultimately supporting long-term stakeholder trust and sustainable business performance.
Keywords: Corporate Social Responsibility; CSR Reporting; Greenwashing; Transparency; Ethics; Sustainability; Stakeholder Trust
