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References (4)
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J. Bebbington, C. Larrinaga‐González, J. Moneva-Abadía (2008)
Legitimating reputation/the reputation of legitimacy theoryAccounting, Auditing & Accountability Journal, 21
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T. Oriordan (2000)
On Corporate Social ReportingEnvironment and Planning A, 32
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J. Bebbington, Carlos Larrinaga, J. Moneva (2008)
Corporate social reporting and reputation risk managementAccounting, Auditing & Accountability Journal, 21
-
J. Morhardt (2009)
Corporate social responsibility and sustainability reporting on the InternetBusiness Strategy and The Environment, 19
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 2008 Emerald Group Publishing Limited. All rights reserved.
- ISSN
- 0951-3574
- DOI
- 10.1108/09513570810863941
- Publisher site
- See Article on Publisher Site
Abstract
Purpose – The purpose of this paper is to provide a commentary on “Corporate social reporting and reputation risk management”, by Bebbington, Larrinaga‐Gonzales and Moneva, published in Accounting, Auditing & Accountability Journal , Vol. 21 No. 3. Design/methodology/approach – A personal viewpoint is articulated on the potential contribution and importance of Bebbington et al. 's insights for the development of both theory and practice in corporate social responsibility reporting. Findings – This commentary reinforces the importance of Bebbington et al. 's theoretical propositions on reputation risk management as an explanatory framework for CSR reporting, and suggests three areas for further refinement. Originality/value – Makes suggestions for three areas where Bebbington et al. 's framework and insights can be further refined.
Journal
Accounting Auditing & Accountability Journal – Emerald Publishing
Published: Mar 28, 2008
Keywords: Risk management; Corporate social responsibility; Corporate image