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Corporate social reporting revisited

Author

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  • Berthoin Antal, Ariane
  • Dierkes, Meinolf
  • MacMillan, Keith
  • Marz, Lutz

Abstract

The intensity and scope of attention to the (negative) impacts of business activities on the social and natural environment have waxed and waned over the past forty years. A revival of interest on a wide scale is visible and audible again today. Numerous organizations, including the United Nations, the European Commission, national governments, and public interest groups, are calling for business to publish reports documenting their impacts on society and the environment. What can be learned from the early years of work in the area of corporate social responsibility and responsiveness, and how must the methods be altered in light of the changes that have occurred in the way the topic is defined today and in light of the new media available, especially the internet? This article tackles these two questions first by recalling which of the original concepts were found particularly useful, outlining their key strengths and weaknesses, and then by exploring the factors that currently characterize the field.

Suggested Citation

  • Berthoin Antal, Ariane & Dierkes, Meinolf & MacMillan, Keith & Marz, Lutz, 2002. "Corporate social reporting revisited," Discussion Papers, Research Unit: Organisation and Technology FS II 02-105, WZB Berlin Social Science Center.
    • Handle: RePEc:zbw:wzbotg:fsii02105
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    References listed on IDEAS

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    1. Dierkes, Meinolf & Berthoin Antal, Ariane, 1985. "The usefulness and use of social reporting information," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 10(1), pages 29-34.
    2. Dierkes, Meinolf & Berthoin Antal, Ariane, 1986. "Whither corporate social reporting: is it time to legislate?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 28(3), pages 106-121.
    3. Dierkes, Meinolf, 1984. "Gesellschaftsbezogene Berichterstattung: was lehren uns die Experimente der letzten 10 Jahre?," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 54(12), pages 1210-1235.
    4. Dierkes, Meinolf & Preston, Lee E., 1977. "Corporate social accounting reporting for the physical environment: A critical review and implementation proposal," Accounting, Organizations and Society, Elsevier, vol. 2(1), pages 3-22, January.
    5. Dierkes, Meinolf, 1979. "Corporate social reporting in Germany: conceptual developments and practical experience," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 4(1/2), pages 87-107.
    6. Dierkes, Meinolf & Antal, Ariane Berthoin, 1985. "The usefulness and use of social reporting information," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 29-34, January.
    7. Dierkes, Meinolf, 1979. "Corporate social reporting in Germany: Conceptual developments and practical experience," Accounting, Organizations and Society, Elsevier, vol. 4(1-2), pages 87-107, January.
    8. Berthoin Antal, Ariane, 1985. "Institutionalizing corporate social responsiveness: Lessons learned from the Migros experience," Discussion Papers, Presidential Department P 85-1, WZB Berlin Social Science Center.
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    Citations

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    Cited by:

    1. Manveer Mann & Sang-Eun Byun & Hyejeong Kim & Kelli Hoggle, 2014. "Assessment of Leading Apparel Specialty Retailers’ CSR Practices as Communicated on Corporate Websites: Problems and Opportunities," Journal of Business Ethics, Springer, vol. 122(4), pages 599-622, July.
    2. Ariane Berthoin Antal & Maria Oppen & André Sobczak, 2009. "(Re)discovering the social responsibility of business in Germany," Post-Print hal-00794639, HAL.
    3. SAVA Raluca, 2013. "Creative Accounting," Studies in Business and Economics, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 8(3), pages 98-102, Decembre.
    4. Marius-Sorin Ciubotariu & Ana-Maria Sandulachi, 2023. "Conceptual Approaches In The Evolution Of Corporate Social Responsibility," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 11(2), pages 129-137, June.
    5. Amel Ben Rhouma, 2006. "Mesure De La Qualite De La Divulgation Societale Des Entreprises Francaises," Post-Print halshs-00548088, HAL.
    6. André Sobczak & Ligia Coelho Martins, 2010. "The impact and interplay of national and global CSR discourses: insights from France and Brazil," Post-Print hal-00771164, HAL.
    7. Caner Dincer & Banu Dincer, 2010. "An investigation of Turkish small and medium‐sized enterprises online CSR communication," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(2), pages 197-207, June.
    8. Berthoin Antal, Ariane & Sobczak, André, 2005. "Beyond CSR: organizational learning for global responsibility," Discussion Papers, Research Unit: Innovation and Organization SP III 2004-112, WZB Berlin Social Science Center.
    9. Böhling, Kathrin & Busch, Tanja & Berthoin Antal, Ariane & Hofmann, Jeanette, 2006. "Lernprozesse im Kontext von UN-Weltgipfeln: Die Vergesellschaftung internationalen Regierens," Discussion Papers, Research Unit: Innovation and Organization SP III 2006-102, WZB Berlin Social Science Center.
    10. Sharma, Meenakshi, 2014. "Ethics Statements on Websites of Indian Companies," IIMA Working Papers WP2014-05-01, Indian Institute of Management Ahmedabad, Research and Publication Department.
    11. Gianpaolo Tomaselli & Monia Melia, 2014. "The Role Of Interactive Technologies For Csr Communication," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 8(1), pages 324-340.
    12. S. Raghu Raman, 2006. "Corporate Social Reporting in India—A View from the Top," Global Business Review, International Management Institute, vol. 7(2), pages 313-324, August.
    13. Hannele Mäkelä & Salme Näsi, 2010. "Social responsibilities of MNCs in downsizing operations," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(2), pages 149-174, February.
    14. Ariane Berthoin Antal & Maria Oppen & André Sobczak, 2009. "(Re)discovering the Social Responsibility of Business in Germany," Journal of Business Ethics, Springer, vol. 89(3), pages 285-301, November.
    15. Amel Ben Rhouma & Denis Cormier, 2007. "Determinants De La Communication Sociale Et Environnementale Des Entreprises Francaises," Post-Print halshs-00543105, HAL.

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