IDEAS home Printed from https://ideas.repec.org/a/taf/accfor/v28y2004i1p61-79.html
   My bibliography  Save this article

Assessing quality assessment of corporate social reporting: UK perspectives

Author

Listed:
  • Kim Hammond
  • Samantha Miles

Abstract

This paper examines evaluation systems of UK corporate environmental and social reporting (CSR). Three issues are addressed: what do corporations and quality assessors (QAs) regard as quality CSR; problems with quality assessment in practice, and; formal monitoring processes and award schemes as a determinant and driver of CSR. Findings are informed by interviews with four UK-based assessment organisations and 60 corporate representatives. The paper concludes that: corporations adopt less comprehensive definitions of quality than QAs; QAs adopt more stringent definitions of quality than academics; methodological problems of quality assessment highlighted in the academic literature are experienced by QAs; and that benchmarking and award schemes are important drivers of CSR.

Suggested Citation

  • Kim Hammond & Samantha Miles, 2004. "Assessing quality assessment of corporate social reporting: UK perspectives," Accounting Forum, Taylor & Francis Journals, vol. 28(1), pages 61-79, March.
    • Handle: RePEc:taf:accfor:v:28:y:2004:i:1:p:61-79
    DOI: 10.1016/j.accfor.2004.04.005
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1016/j.accfor.2004.04.005
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1016/j.accfor.2004.04.005?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:taf:accfor:v:28:y:2004:i:1:p:61-79. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/racc .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.