Articlegold2007

Issues in Corporate Social and Environmental Reporting Research: An Overview

Manuel Castelo Branco · Lúcia Lima Rodrigues

53 citations0/0 files storedIssues in Social and Environmental Accounting

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Corporate Social Responsibility Reporting Accounting and Financial Management Corporate Social Responsibility and Sustainability

Abstract

This paper provides an analysis of some relevant issues in corporate social and environmental reporting (CSER) research by way of review of relevant literature. Issues in the following two main areas of CSER research are identified: the methodologies used to capture empirical data on CSER; and how to theoretically interpret the trends of CSER. An overview of these issues is provided and some clues to understand what is at stake are offered. We argue that the choice of methods used to collect empirical data on CSER depends upon the context in which the organisations operate and the purpose of the study to be made. Because of the large array of factors affecting companies‟ decisions to engage in social responsibility activities and disclosure, the use of multi-theoretical frameworks is proposed.

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1995Managing Legitimacy: Strategic and Institutional Approaches 2002Introduction 1995Corporate social and environmental reporting 1985Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory 1996Some determinants of social and environmental disclosures in New Zealand companies 2003The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach 2005The impact of culture and governance on corporate social reporting

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