CSR communication and Corporate Accountability in the Post-Covid-19 Era

COVID-19 has further highlighted the connections among climate change, deforestation, biodiversity loss, health, poverty, economic growth, and global financial stability, fostering people’s awareness of sustainable development and environmental, social, and governance (ESG) issues. In the post-COVID-19 era, companies are expected to reassess, rebuild, and report their relationship with nature, people, and society to become more resilient, withstand future volatile situations, and achieve long-term value creation. This article reviews four recent publications exploring how companies have communicated their responsibility and accountability during the COVID-19 pandemic, which has implications for corporate reporting, organisational transparency, and stakeholder accountability in the post-pandemic world. This thematic review indicates that it is time for companies to reconsider their business model and shift their focus from profit-driven to stakeholder-oriented, as ‘human beings are at the centre of any value creation process’ (Dyczkowska et al. 2022, 176). Nowadays, large and small scale organisations increasingly disclose information via websites or social media. In this context, Camilleri (2022) explores external stakeholders’ attitudes toward online corporate social responsibility (CSR) communications. The author drew on Elaboration Likelihood Model (ELM) 1 and gathered empirical data from a