Stakeholder accountability or stakeholder management: a review of UK firms' social and ethical accounting, auditing and reporting (SEAAR) practices

Ataur Rahman Belal

177 citations0/0 files storedCorporate Social Responsibility and Environmental Management

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Accounting and Financial Management

Abstract

Abstract The main aim of this study is to undertake an evaluation of the initial wave of stand‐alone social reports issued by the major market players in the UK using AA1000 as an evaluative tool, or benchmark, in order to ascertain the extent to which they conform to the provisions of AA1000, in particular the core principles of accountability and inclusivity. Applying the lens of the stakeholder model the paper examines to what extent contemporary SEAAR practices in the UK are likely to promote stakeholder accountability, or whether they are simply exercises in stakeholder management. Copyright © 2002 John Wiley & Sons, Ltd and ERP Environment.

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References

2010Strategic management a stakeholder approach 1995The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications 1999Cannibals with forks: the triple bottom line of 21st century business 1994The Politics of Stakeholder Theory: Some Future Directions 1985Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms 1999DOES STAKEHOLDER ORIENTATION MATTER? THE RELATIONSHIP BETWEEN STAKEHOLDER MANAGEMENT MODELS AND FIRM FINANCIAL PERFORMANCE.1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory 1996Built to last: Successful habits of visionary companies

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