THE IDENTIFICATION, MEASUREMENT, AND REPORTING OF CORPORATE SOCIAL IMPACTS: PAST, PRESENT, AND FUTURE

Abstract

This paper provides a review of the progress made in both academic literature and corporate practice over the last forty years. Although there has been an increase in the number of companies producing social and environmental reports, the quality of the disclosures has not increased. Further, there is little evidence of progress in the integration of social and environmental impacts into management decisions. The paper provides suggestions on research needs to increase the integration of social and environmental impacts into management decisions and improve both the internal reporting and external disclosures and accountability of corporations.

Citation

Epstein, M.J. (2003), "THE IDENTIFICATION, MEASUREMENT, AND REPORTING OF CORPORATE SOCIAL IMPACTS: PAST, PRESENT, AND FUTURE", Advances in Environmental Accounting & Management (Advances in Environmental Accounting & Management, Vol. 2), Emerald Group Publishing Limited, Leeds, pp. 1-29. https://doi.org/10.1016/S1479-3598(03)02001-6