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Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights
Abacus ( IF 2.060 ) Pub Date : 2020-02-17 , DOI: 10.1111/abac.12181
Jane Andrew 1 , Max Baker 1
Affiliation  

The volume of work published by accounting scholars on corporate social responsibility (CSR) reporting is impressive. As a community we have explored ongoing developments in the field, including the accuracy of the accounts and their economic impact for various actors. We have also asked broader questions about the effect of CSR reporting on corporate accountability and responsibility. However, as it currently stands, our interests are separated because of specific epistemological approaches, and these have divided our efforts. Drawing inspiration from Donaldson and Preston (1995), we identify three streams of CSR reporting research, that is, descriptive, instrumental, and normative. Descriptive research asks: what is CSR reporting? It explores the content of reports and the effect of various contexts on the practice and quality of reporting. Instrumental research asks whether CSR pays, and explores the commercial and economic benefits of CSR for firms and the information value of disclosures for investors. Normative research examines the significance of CSR reporting at a societal level, asking whether these practices have improved organizations? accountability to their stakeholders. While the main purpose of our paper is to review the CSR reporting literature (245 articles), we also map some of the positive impacts that may result from greater epistemological engagement between streams. We identify specific aspects of each stream that might benefit a cross-pollination of ideas, findings, and insights. We argue that future CSR reporting will be enriched by conversations that extend beyond epistemological divides, which are more likely to mirror the complex reality of CSR in practice.

中文翻译:

企业社会责任报告:过去 40 年与分享未来洞察的途径

会计学者发表的关于企业社会责任 (CSR) 报告的工作量令人印象深刻。作为一个社区,我们探索了该领域的持续发展,包括账户的准确性及其对不同参与者的经济影响。我们还就企业社会责任报告对企业问责制和责任的影响提出了更广泛的问题。然而,就目前而言,由于特定的认识论方法,我们的利益是分开的,而这些也分散了我们的努力。从 Donaldson 和 Preston (1995) 中汲取灵感,我们确定了三个 CSR 报告研究流,即描述性、工具性和规范性。描述性研究问:什么是企业社会责任报告?它探讨了报告的内容以及各种背景对报告实践和质量的影响。工具研究询问企业社会责任是否支付,并探讨企业社会责任对企业的商业和经济利益以及投资者披露的信息价值。规范性研究在社会层面检验了 CSR 报告的重要性,询问这些做法是否改善了组织?对其利益相关者负责。虽然我们论文的主要目的是回顾 CSR 报告文献(245 篇文章),但我们也绘制了一些可能因流之间更大的认识论参与而产生的积极影响。我们确定了每个流的特定方面,这些方面可能有利于思想、发现和见解的交叉传播。我们认为,未来的 CSR 报告将通过超越认识论分歧的对话来丰富,这更有可能反映 CSR 在实践中的复杂现实。
更新日期:2020-02-17
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