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Purpose – The purpose of this paper is to explore the proposition that corporate social responsibility reporting could be viewed as both an outcome of, and part of reputation risk management processes. Design/methodology/approach – The paper draws heavily on management research. In addition, an image restoration framework is introduced. Findings – The concept of reputation risk management could assist in the understanding of corporate social responsibility reporting practice. Originality/value – This paper explores the link between reputation risk management and existing theorising in social accounting.
Accounting Auditing & Accountability Journal – Emerald Publishing
Published: Mar 28, 2008
Keywords: Corporate social responsibility; Risk management; Corporate image; Employees
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