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Corporate Social Reporting: Emerging Trends in Accountability and the Social Contract

Corporate Social Reporting: Emerging Trends in Accountability and the Social Contract The article suggests that discord in Corporate Social Reporting (CSR) can be related to differing assumptions about (a) society, and (b) the role of CSR in the society/organisation relationship. It is then argued that, with this perspective, the major trends in CSR can be seen to be built around differing views of the world and that recent major developments in the subject focus upon the concepts of accountability and the social contract. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Corporate Social Reporting: Emerging Trends in Accountability and the Social Contract

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Publisher
Emerald Publishing
Copyright
Copyright © 1988 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/EUM0000000004617
Publisher site
See Article on Publisher Site

Abstract

The article suggests that discord in Corporate Social Reporting (CSR) can be related to differing assumptions about (a) society, and (b) the role of CSR in the society/organisation relationship. It is then argued that, with this perspective, the major trends in CSR can be seen to be built around differing views of the world and that recent major developments in the subject focus upon the concepts of accountability and the social contract.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Jun 1, 1988

Keywords: Accountability; Corporate Image; Social Contract

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