Issues in Corporate Social and Environmental Reporting Research: An Overview

• Type: Article in International Scientific Journal
• Date: 2007

Authors

Manuel Castelo Branco (Author) FEP; Rodrigues, LL (Author) Other

Journal

Title: Issues in Social and Environmental Accounting

Vol. 1 No. 1

Pages: 72-72

ISSN: 1978-0591

Indexing

Business Source Complete (EBSCO)

Scientific classification

CORDIS: Social sciences > Economics > Management studies

Other information

Authenticus ID: P-00M-WK6

DOI: 10.22164/isea.v1i1.9

Abstract (EN): <jats:p>This paper provides an analysis of some relevant issues in corporate social and environmental reporting (CSER) research by way of review of relevant literature. Issues in the following two main areas of CSER research are identified: the methodologies used to capture empirical data on CSER; and how to theoretically interpret the trends of CSER. An overview of these issues is provided and some clues to understand what is at stake are offered. We argue that the choice of methods used to collect empirical data on CSER depends upon the context in which the organisations operate and the purpose of the study to be made. Because of the large array of factors affecting companies¿ decisions to engage in social responsibility activities and disclosure, the use of multi-theoretical frameworks is proposed.</jats:p>

Language: English

Type (Professor's evaluation): Scientific