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Regulating Corporate Social Performance: A New Look at Social Accounting, Auditing, and Reporting

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  • Hess, David

Abstract

Traditional approaches to regulating corporate behavior have not, and cannot, produce socially responsible corporations. Although many of the problems with these approaches were identified twenty-five years ago by Christopher Stone, an effective regulatory system still has not been implemented. A model of regulation is needed that is flexible enough to accommodate the variety of contexts in which corporations operate, but also makes corporations responsive to the ever-changing societal expectations of proper corporate behavior. To accomplish these goals, a reflexive law regulatory system is needed. Under this approach, corporations should be encouraged to engage in corporate social accounting, auditing, and reporting (SAAR). The development of SAAR standards informed by reflexive law theory will create a regulatory system that is consistent with the latest thinking in business ethics, including Stakeholder Theory and Integrative Social Contracts Theory.

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  • Hess, David, 2001. "Regulating Corporate Social Performance: A New Look at Social Accounting, Auditing, and Reporting," Business Ethics Quarterly, Cambridge University Press, vol. 11(2), pages 307-330, April.
    • Handle: RePEc:cup:buetqu:v:11:y:2001:i:02:p:307-330_00
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    Cited by:

    1. Manuel De Nicola & Anna Maria Maurizi, 2023. "What do companies report about their digital transformation?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2), pages 165-185.
    2. Miguel Rivera-Santos & Carlos Rufín, 2010. "Odd Couples: Understanding the Governance of Firm–NGO Alliances," Journal of Business Ethics, Springer, vol. 94(1), pages 55-70, July.
    3. Mary Lyn Stoll, 2002. "The Ethics of Marketing Good Corporate Conduct," Journal of Business Ethics, Springer, vol. 41(1), pages 121-129, November.
    4. Sonia Dickinson‐Delaporte & Kathleen Mortimer & Gayle Kerr & David S Waller & Alice Kendrick, 2020. "Power and responsibility: Advertising self‐regulation and consumer protection in a digital world," Journal of Consumer Affairs, Wiley Blackwell, vol. 54(2), pages 675-700, June.
    5. André Sobczak, 2003. "Codes of conduct in subcontracting networks : a labour law perspective," Post-Print hal-00687429, HAL.
    6. Daniel J. Tschopp, 2005. "Corporate social responsibility: a comparison between the United States and the European Union," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 12(1), pages 55-59, March.
    7. Daniel Tschopp & Ronald Huefner, 2015. "Comparing the Evolution of CSR Reporting to that of Financial Reporting," Journal of Business Ethics, Springer, vol. 127(3), pages 565-577, March.
    8. Broadstock, David C. & Matousek, Roman & Meyer, Martin & Tzeremes, Nickolaos G., 2020. "Does corporate social responsibility impact firms' innovation capacity? The indirect link between environmental & social governance implementation and innovation performance," Journal of Business Research, Elsevier, vol. 119(C), pages 99-110.
    9. Andreas Rasche & Dorothea Baur & Mariëtte Huijstee & Stephen Ladek & Jayanthi Naidu & Cecilia Perla & Esther Schouten & Michael Valente & Mingrui Zhang, 2008. "Corporations as Political Actors – A Report on the First Swiss Master Class in Corporate Social Responsibility," Journal of Business Ethics, Springer, vol. 80(2), pages 151-173, June.
    10. Vong, Fanny & Wong, IpKin Anthony, 2013. "Corporate and social performance links in the gaming industry," Journal of Business Research, Elsevier, vol. 66(9), pages 1674-1681.

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