Article2007

Social and environmental reporting and the corporate ego

131 citations0/0 files storedBusiness Strategy and the Environment

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Corporate Social Responsibility Reporting Public Relations and Crisis Communication Corporate Social Responsibility and Sustainability

Abstract

Abstract This paper reports on the results of a qualitative exploration into the target audiences for social and environmental reporting (SER). In spite of the wealth of literature on SER motivations, relatively few studies have sought to ascertain who the key target or actual audiences are for SER. The results of this study, based on interviews with UK SER managers, suggest that investors and employees are overwhelmingly the most important audiences targeted by SER managers. The paper draws on auto‐communication theory to question the extent to which SER serves as a means of engaging in dialogue with stakeholders. It is argued that, beyond sending risk management signals to the financial markets, SER primarily serves as a vehicle whereby organizations can communicate with themselves. Moreover, broader stakeholders might be targeted with SER only insofar as doing so serves as a perceived endorsement of organizational communications, thereby embellishing the corporate ego's fantasy of how it would like to be perceived. Copyright © 2007 John Wiley & Sons, Ltd and ERP Environment.

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References

2020Capital: A Critique of Political Economy 1995Corporate social and environmental reporting 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory 1998Managing Public Impressions: Environmental Disclosures in Annual Reports 1992Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory 2002An examination of the corporate social and environmental disclosures of BHP from 1983‐1997 1994The implications of Organizational Legitimacy for Corporate Social Performance and Disclosure 2000Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis

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2013Analyzing Sector‐Specific CSR Reporting: Social and Environmental Disclosure to Investors in the Chemicals and Banking and Insurance Industry 2015Pragmatism and new directions in social and environmental accountability research 2009Corporate motivations for environmental sustainable development: exploring the role of consumers in stakeholder engagement 2012The development and state of research on social and environmental reporting in global comparison

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