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A commentary on: corporate social responsibility reporting and reputation risk management

A commentary on: corporate social responsibility reporting and reputation risk management Purpose – The purpose of this paper is to provide a critical commentary on Bebbington, Larrinaga‐Gonzales and Moneva, published in Accounting Auditing & Accountability Journal , Vol. 21 No. 3. Design/methodology/approach – The paper provides an analysis and critique of Bebbington et al. , with particular reference to the position it takes on where the literature in the field is at, where it is going, where it should go and the contribution their paper makes. Findings – The paper finds that the approach taken by Bebbington et al. may hinder the contribution that reporting researchers can make to improving social and environmental performance. Research limitations/implications – The paper suggests that rather than follow the approach of Bebbington et al. , future research seeking to understand the role of reporting in a reputation risk management strategy might take a holistic approach to that strategy and engage with organisational participants. Originality/value – The authors paper gives a different perspective on the contribution of Bebbington et al. . http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Auditing & Accountability Journal Emerald Publishing

A commentary on: corporate social responsibility reporting and reputation risk management

Carol A. Adams
Accounting Auditing & Accountability Journal , Volume 21 (3): 6 – Mar 28, 2008
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References (35)

Publisher
Emerald Publishing
Copyright
Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513570810863950
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to provide a critical commentary on Bebbington, Larrinaga‐Gonzales and Moneva, published in Accounting Auditing & Accountability Journal , Vol. 21 No. 3. Design/methodology/approach – The paper provides an analysis and critique of Bebbington et al. , with particular reference to the position it takes on where the literature in the field is at, where it is going, where it should go and the contribution their paper makes. Findings – The paper finds that the approach taken by Bebbington et al. may hinder the contribution that reporting researchers can make to improving social and environmental performance. Research limitations/implications – The paper suggests that rather than follow the approach of Bebbington et al. , future research seeking to understand the role of reporting in a reputation risk management strategy might take a holistic approach to that strategy and engage with organisational participants. Originality/value – The authors paper gives a different perspective on the contribution of Bebbington et al. .

Journal

Accounting Auditing & Accountability Journal – Emerald Publishing

Published: Mar 28, 2008

Keywords: Corporate social responsibility; Corporate image; Risk management; Economic sustainability

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