Corporate social reporting and stakeholder accountability:the missing link

Cooper, Stuart M. and Owen, David L. Corporate social reporting and stakeholder accountability:the missing link. Accounting, Organizations and Society, 32 (7-8), pp. 649-667.

Abstract

Recent years have witnessed a significant degree of administrative reform, in terms of the increasing number of major companies proclaiming their social responsibility credentials, and backing up their claims by producing substantial environmental, social and sustainability reports. The paper critically evaluates the degree of institutional reform, designed to empower stakeholders, and thereby enhance corporate accountability, accompanying these voluntary initiatives, together with that potentially ensuing from proposed regulations, later rescinded, for mandatory publication of an Operating and Financial Review by UK quoted companies. It is concluded that both forms of disclosure offer little in the way of opportunity for facilitating action on the part of organizational stakeholders, and cannot therefore be viewed as exercises in accountability. © 2007 Elsevier Ltd. All rights reserved.

Publication DOI: https://doi.org/10.1016/j.aos.2007.02.001
Divisions: Aston Business School > Accounting
Aston Business School > Accounting Research Group
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Uncontrolled Keywords: Accounting,Organizational Behavior and Human Resource Management,Information Systems and Management,Applied Psychology,Sociology and Political Science

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