ABSTRACT

Hydroelectric stations are a renewable source of electricity, but social and environmental impacts have been hindering social acceptance of new projects. The hydroelectricity sector has been investing heavily in sustainability marketing and social responsibility to improve the sector perceptions among shareholders and minimize public scrutiny. This paper examines corporate social responsibility (CSR) reporting of the hydroelectric sector focusing on Canadian corporations. In addition, this paper reveals that although CSR is addressed in either the websites or environmental reports, the type of framework adopted, the completeness, and frequency of reporting is not equally implemented. Overall, financial accountability persists driving the reports attention and playing a major role in the CSR view. This work also attempts to link CSR and social impact assessment to improve sustainability reporting. Several recommendations are presented throughout the text.

摘要

水力发电站是可再生的电力来源，但是社会和环境影响一直在阻碍社会对新项目的接受。水电部门一直在对可持续性营销和社会责任方面进行大量投资，以改善该部门在股东中的认知并最大程度地减少公众监督。本文研究了以加拿大公司为重点的水电行业的企业社会责任（CSR）报告。此外，本文揭示了尽管在网站或环境报告中都涉及企业社会责任，但采用的框架类型，报告的完整性和频率却没有得到同等的实施。总体而言，财务问责制持续推动报告的关注并在企业社会责任视图中发挥重要作用。这项工作还试图将企业社会责任和社会影响评估联系起来，以改善可持续发展报告。全文中提出了一些建议。