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Is private social, ethical and environmental reporting mythicizing or demythologizing reality?

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  • Jill F. Solomon
  • Lauren Darby

Abstract

There is some evidence that private social, ethical and environmental reporting (SEER) between companies and their core institutional investors has started to evolve over recent years. However, there is little research exploring the private SEER process in detail. This paper seeks to address this evolving area of corporate communication using interviews. The evidence reveals a series of mutual benefits to companies and institutional investors arising from the private SEER process. Companies are gaining from SEE engagement and dialogue, as they are using the process to inform public SEE disclosure. They are using private SEE disclosure to preempt investor surprises. Institutional investors are benefiting from the supplementary SEE information gained in private communications with investee companies. They are also using information on managers’ SEE performance gained from private dialogue, as a proxy for management quality. The private SEE disclosure process appears to be nurturing mutual understanding between companies and their core institutional investors. Drawing from a pedagogic perspective, applied previously to SER and stakeholder engagement, as well as to accounting education, we show that ‘good’ private SEE disclosure should take on the characteristics of a dialogic, problem-posing, educative process. We consider four potential outcomes. Such a process may demythologize SEE issues. However, there is also the possibility that a recreated joint myth may emerge from collaborative dialogue between two such powerful groups. Other possible outcomes are that companies may capture the process in order to perpetuate their own SEE myth or that private SEE disclosure may dwindle as public SEE disclosure improves.

Suggested Citation

  • Jill F. Solomon & Lauren Darby, 2005. "Is private social, ethical and environmental reporting mythicizing or demythologizing reality?," Accounting Forum, Taylor & Francis Journals, vol. 29(1), pages 27-47, March.
  • Handle: RePEc:taf:accfor:v:29:y:2005:i:1:p:27-47
    DOI: 10.1016/j.accfor.2004.12.003
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    Cited by:

    1. Castilla Polo, Francisca & Gallardo Vázquez, Dolores, 2008. "Social information within the intellectual capital report," Journal of International Management, Elsevier, vol. 14(4), pages 353-363, December.
    2. Wagner, Marcus, 2015. "The link of environmental and economic performance: Drivers and limitations of sustainability integration," Journal of Business Research, Elsevier, vol. 68(6), pages 1306-1317.
    3. Gray, Rob & Gray, Sue, 2011. "Accountability and human rights: A tentative exploration and a commentary," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(8), pages 781-789.
    4. Tracy‐Anne De Silva, 2011. "Mixed methods: a reflection of its adoption in environmental reporting," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(1), pages 91-104, April.
    5. Torbjörn Tagesson & Michelle Klugman & Maria Ekström, 2013. "What explains the extent and content of social disclosures in Swedish municipalities’ annual reports," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(2), pages 217-235, May.
    6. Natalia Semenova, 2023. "The Public Effect of Private Sustainability Reporting: Evidence from Incident-Based Engagement Strategy," Journal of Business Ethics, Springer, vol. 182(2), pages 559-572, January.
    7. Crawford Spence, 2009. "Social and environmental reporting and the corporate ego," Business Strategy and the Environment, Wiley Blackwell, vol. 18(4), pages 254-265, May.
    8. Jill F. Solomon & Aris Solomon & Simon D. Norton & Nathan L. Joseph, 2011. "Private climate change reporting: an emerging discourse of risk and opportunity?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 1119-1148, October.
    9. David Owen, 2008. "Chronicles of wasted time?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 240-267, February.
    10. Carla Rhianon Edgley & Michael John Jones & Jill Frances Solomon, 2010. "Stakeholder inclusivity in social and environmental report assurance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(4), pages 532-557, May.
    11. Ylva Stiller & Claus‐Heinrich Daub, 2007. "Paving the way for sustainability communication: evidence from a Swiss study," Business Strategy and the Environment, Wiley Blackwell, vol. 16(7), pages 474-486, November.
    12. Torbjörn Tagesson & Veronica Blank & Pernilla Broberg & Sven‐Olof Collin, 2009. "What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(6), pages 352-364, November.
    13. Jones, Michael John & Solomon, Jill Frances, 2010. "Social and environmental report assurance: Some interview evidence," Accounting forum, Elsevier, vol. 34(1), pages 20-31.
    14. Fiaz Ahmad Sulehri & Saba Sharif, 2022. "The Impact of Firm Sustainability on Firm Growth: Evidence from USA," Journal of Policy Research (JPR), Research Foundation for Humanity (RFH), vol. 8(2), pages 1-15, August.
    15. Hanna Maria Sievinen & Tuuli Ikäheimonen & Timo Pihkala, 2022. "The role of dyadic interactions between CEOs, chairs and owners in family firm governance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(1), pages 223-253, March.
    16. Monfardini, Patrizio & Barretta, Antonio D. & Ruggiero, Pasquale, 2013. "Seeking legitimacy: Social reporting in the healthcare sector," Accounting forum, Elsevier, vol. 37(1), pages 54-66.
    17. Solomon, Jill F. & Solomon, Aris & Joseph, Nathan L. & Norton, Simon D., 2013. "Impression management, myth creation and fabrication in private social and environmental reporting: Insights from Erving Goffman," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 195-213.
    18. Abraham, Santhosh & Bamber, Matthew, 2017. "The Q&A: Under surveillance," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 15-31.
    19. Giacomo Manetti & Simone Toccafondi, 2012. "The Role of Stakeholders in Sustainability Reporting Assurance," Journal of Business Ethics, Springer, vol. 107(3), pages 363-377, May.

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