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A Can of Worms - Some Problems with the Development and Application of the Concept of Corporate Social Reporting Woodward, David G
The International Journal of Accounting and Business Society Vol 5, No 1 (1997): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

lt is possible to evidence many problems within the area of corporate social reporting. These, it is proposed, explain why the topic has not made as much progress as many concemed individuals, both inside and outside the academic commuhity, would wish. The present paper attempts to identify the various problem areas by drawing on the literature and attempts some level of synthesis (partial, it is accepted, given the inherently complex nature of the whole concept of an organisation being responsible to society and then reporting on how that responsibility has been discharged). It is nevertheless concluded that further progress with the concept is possible. Recommendations are made as to how that progress might occur and the chances of success along the different dimensions assessed. lt is expected that progress will be both more substantial and more rapid in some areas than in others.
An Attempt at the Classification of a Quarter of (Non-Critical) Corporate Social Reporting Woodward, David G
The International Journal of Accounting and Business Society Vol 6, No 1 (1998): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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Abstract

Whilst  corporate  social responsibility (CSRes  hereafter)  perhaps has a long history,  corporate  social reporting  (CSRep  hereafter)  is  probably  of more  recent origin.  Thus  although  Guthrie  and  Parker  (1989)  were  able  to  show  in  their longitudinal study of Broken Hill Proprietary eyidence of CSRep activity (as revealed via the company's annual reports), going back to the last century, such studies remain a rarity (although see also Hogner 1982; and Niemark  1992).The major early developments in the field of CSRep seem to have occurred in the USA in the earlv  1970s. with the emergence of two parallel initiatives.Firstly,  there  was  the  development  of  what  might  be  called  generalised models  of CSRep.  These  were  m  some cases  highly theoretical  and exhibited great difficulty  of  application  to  real  life  organisations