Article2004

Assessing quality assessment of corporate social reporting: UK perspectives

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Social Responsibility and Sustainability

Abstract

This paper examines evaluation systems of UK corporate environmental and social reporting (CSR). Three issues are addressed: what do corporations and quality assessors (QAs) regard as quality CSR; problems with quality assessment in practice, and; formal monitoring processes and award schemes as a determinant and driver of CSR. Findings are informed by interviews with four UK-based assessment organisations and 60 corporate representatives. The paper concludes that: corporations adopt less comprehensive definitions of quality than QAs; QAs adopt more stringent definitions of quality than academics; methodological problems of quality assessment highlighted in the academic literature are experienced by QAs; and that benchmarking and award schemes are important drivers of CSR.

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1984Content Analysis: An Introduction to its Methodology.1994Risk Society, Towards a New Modernity 1990Basic Content Analysis 1999Doing Qualitative Research: A Practical Handbook 1995Corporate social and environmental reporting 1996Some determinants of social and environmental disclosures in New Zealand companies 1996A Study of the Environmental Disclosure Practices of Australian Corporations 1999Exploring the reliability of social and environmental disclosures content analysis

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2019Does designing environmental sustainability disclosure quality measures make a difference?2021Integrated reporting quality and BoD characteristics: an empirical analysis 2009Corporate social reporting in Italian multi‐utility companies: an empirical analysis 2018Exploring the quality of corporate environmental reporting 2016Managing sustainability reporting: many ways to publish exemplary reports 2015CSR disclosures in the banking industry. Empirical evidence from Poland

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