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Journal cover: Accounting, Auditing & Accountability Journal

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Online from: 1988

Subject Area: Accounting and Finance

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Internal organisational factors influencing corporate social and ethical reporting: Beyond current theorising


Document Information:
Title:Internal organisational factors influencing corporate social and ethical reporting: Beyond current theorising
Author(s):Carol A. Adams, (University of Glasgow, Glasgow, UK)
Citation:Carol A. Adams, (2002) "Internal organisational factors influencing corporate social and ethical reporting: Beyond current theorising", Accounting, Auditing & Accountability Journal, Vol. 15 Iss: 2, pp.223 - 250
Keywords:Accountability, Governance, Reports, Stakeholders, Theory
Article type:Literature review
DOI:10.1108/09513570210418905 (Permanent URL)
Publisher:MCB UP Ltd
Abstract:Prior empirical research into factors which are influential in determining the extent and nature of corporate social reporting has primarily been concerned with the impact of corporate characteristics (such as size and industry grouping) or general contextual factors (such as the social, political and economic context). Relatively little prior work has examined the internal contextual factors and their impact on reporting despite increasing emphasis in the field of practice on reporting processes and governance structures. In this study interviews were conducted with seven large multinational companies in the chemical and pharmaceutical sectors of the UK and Germany in order to identify any internal contextual factors influencing the nature and extent of reporting. The work highlights the lack of explanatory power of the existing social reporting theories. A more inclusive model of corporate social reporting is presented.



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