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Social Reporting

In: International Financial Reporting

Author

Listed:
  • S. J. Gray

    (University of Glasgow)

  • L. G. Campbell

    (Deloitte Haskins Sells)

  • J. C. Shaw

    (Deloitte Haskins Sells)

Abstract

The traditional view of corporate reporting is based on the premise that a company is accountable primarily to its shareholders, with this accountability being monitored through the periodic publication of financial information. However, in recent years there has been a growing recognition that a company’s actions have a significant effect on other groups in society (such as employees, consumers, and the general public). This school of thought considers that society (as well as the shareholders) has entrusted certain resources to the company, and hence the company should be accountable not only to its shareholders but also to society in general. This point is of particular importance in the international context due to the impact of multinational companies on the social and economic environment of the countries in which they invest.

Suggested Citation

  • S. J. Gray & L. G. Campbell & J. C. Shaw, 1984. "Social Reporting," Palgrave Macmillan Books, in: S. J. Gray & L. G. Campbell & J. C. Shaw (ed.), International Financial Reporting, chapter 0, pages 451-512, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-07442-6_12
    DOI: 10.1007/978-1-349-07442-6_12
    as

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