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Social Reporting as an Organisational Learning Tool? A Theoretical Framework

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  • Jean-Pascal Gond
  • Olivier Herrbach

Abstract

Social reporting has become an increasingly important dimension of the corporate social responsibility process. The growing necessity to include the social dimension in reporting practices raises important questions about the nature of social responsibility and its impact on corporate and individual behaviour and performance. The literature has yet to provide a reliable theoretical definition of corporate social responsibility and performance, however. Based on the approach proposed by Simons, we argue that organisational reporting about social responsibility can be viewed as a learning tool in some instances. Under this view the design and implementation of corporate social reporting procedures may lead to individual and organisational dynamic changes that foster organisational performance. Research propositions are then derived from the analysis. Copyright Springer 2006

Suggested Citation

  • Jean-Pascal Gond & Olivier Herrbach, 2006. "Social Reporting as an Organisational Learning Tool? A Theoretical Framework," Journal of Business Ethics, Springer, vol. 65(4), pages 359-371, June.
    • Handle: RePEc:kap:jbuset:v:65:y:2006:i:4:p:359-371
    DOI: 10.1007/s10551-006-6405-9
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    Cited by:

    1. Jean-Pascal Gond & Jacques Igalens & Valérie Swaen & Assâad El Akremi, 2011. "The Human Resources Contribution to Responsible Leadership: An Exploration of the CSR–HR Interface," Journal of Business Ethics, Springer, vol. 98(1), pages 115-132, January.
    2. Theresa Diehl & Rebekka Knauß, 2018. "Transparency through CSR reporting—the case of Stuttgart Airport [Transparenz durch CSR-Reporting am Beispiel des Flughafen Stuttgart]," Sustainability Nexus Forum, Springer, vol. 26(1), pages 113-121, December.
    3. Olivier Boiral & Marie‐Christine Brotherton & Léo Rivaud & David Talbot, 2022. "Comparing the uncomparable? An investigation of car manufacturers' climate performance," Business Strategy and the Environment, Wiley Blackwell, vol. 31(5), pages 2213-2229, July.
    4. Domenico Morrone & Angeloantonio Russo & Donato Calace, 2015. "Family Firms’ CSR Actions: the Case of Barilla," International Conference on Marketing and Business Development Journal, The Bucharest University of Economic Studies, vol. 1(1), pages 366-376, July.
    5. Syed Awais Ahmad Tipu, 2022. "Organizational change for environmental, social, and financial sustainability: A systematic literature review," Review of Managerial Science, Springer, vol. 16(6), pages 1697-1742, August.
    6. Verena Hermelingmeier & Timo von Wirth, 2021. "The nexus of business sustainability and organizational learning: A systematic literature review to identify key learning principles for business transformation," Business Strategy and the Environment, Wiley Blackwell, vol. 30(4), pages 1839-1851, May.
    7. Paolo Maccarrone & Anna Maria Contri, 2021. "Integrating Corporate Social Responsibility into Corporate Strategy: The Role of Formal Tools," Sustainability, MDPI, vol. 13(22), pages 1-20, November.
    8. Pier Luigi Marchini & Luca Fornaciari, 2016. "The increasing relevance of managing costs of poor quality (CoPQ). The case of the mineral water industry," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 65-96.
    9. S. Prakash Sethi & Terrence F. Martell & Mert Demir, 2016. "Building Corporate Reputation Through Corporate Social Responsibility (CSR) Reports: The Case of Extractive Industries," Corporate Reputation Review, Palgrave Macmillan, vol. 19(3), pages 219-243, October.
    10. Angèle Renaud & Nicolas Berland, 2020. "The Influence of Strategic and Organizational Factors as Concern the Relationship between Environmental Management Control and Organizational Learning: The Case of one Eco Missionary SME [La influe," Post-Print hal-02276360, HAL.
    11. Jesús Cambra-Fierro & Yolanda Polo-Redondo & Alan Wilson, 2008. "The Influence of an Organisation’s Corporate Values on Employees Personal Buying Behaviour," Journal of Business Ethics, Springer, vol. 81(1), pages 157-167, August.
    12. Ting, Pi-Hui, 2021. "Do large firms just talk corporate social responsibility? - The evidence from CSR report disclosure," Finance Research Letters, Elsevier, vol. 38(C).
    13. Caroline D. Ditlev‐Simonsen, 2010. "From corporate social responsibility awareness to action?," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(3), pages 452-468, August.
    14. Laurence Vigneau & Michael Humphreys & Jeremy Moon, 2015. "How Do Firms Comply with International Sustainability Standards? Processes and Consequences of Adopting the Global Reporting Initiative," Journal of Business Ethics, Springer, vol. 131(2), pages 469-486, October.
    15. Mengru Yuan & Wenjing Cai & Xiaopei Gao & Jingtao Fu, 2020. "How Servant Leadership Leads to Employees’ Customer-Oriented Behavior in the Service Industry? A Dual-Mechanism Model," IJERPH, MDPI, vol. 17(7), pages 1-19, March.
    16. Ana Nave & João Ferreira, 2019. "Corporate social responsibility strategies: Past research and future challenges," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 885-901, July.
    17. Catalina Sitnikov & Claudiu Bocean, 2015. "The Relationship Between Models Of Quality Management And Csr," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 177-182, January.
    18. SangRyeong Lee & Jin-Woo Park & DongRyeol Choi, 2023. "The Effects of ESG Management on Business Performance: The Case of Incheon International Airport," Sustainability, MDPI, vol. 15(24), pages 1-22, December.
    19. Diego Pérez‐López & Ana Moreno‐Romero & Ralf Barkemeyer, 2015. "Exploring the Relationship between Sustainability Reporting and Sustainability Management Practices," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 720-734, December.
    20. Alexandra ZBUCHEA, 2013. "Are Customers Rewarding Responsible Businesses? An Overview of the Theory and Research in the Field of CSR," Management Dynamics in the Knowledge Economy, College of Management, National University of Political Studies and Public Administration, vol. 1(3), pages 367-385, December.
    21. Thomas Johansen, 2008. "Employees and the Operation of Accountability," Journal of Business Ethics, Springer, vol. 83(2), pages 247-263, December.
    22. Li, N. & Toppinen, A., 2011. "Corporate responsibility and sustainable competitive advantage in forest-based industry: Complementary or conflicting goals?," Forest Policy and Economics, Elsevier, vol. 13(2), pages 113-123.
    23. David Talbot & Olivier Boiral, 2018. "GHG Reporting and Impression Management: An Assessment of Sustainability Reports from the Energy Sector," Journal of Business Ethics, Springer, vol. 147(2), pages 367-383, January.
    24. S. Prakash Sethi & Terrence F. Martell & Mert Demir, 2017. "Enhancing the Role and Effectiveness of Corporate Social Responsibility (CSR) Reports: The Missing Element of Content Verification and Integrity Assurance," Journal of Business Ethics, Springer, vol. 144(1), pages 59-82, August.
    25. Giacomo Fabietti & Francesca Trovarelli, 2016. "The role of Eco-control in the implementation of Sustainable Business Models," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(3), pages 141-172.

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