Abstract
This chapter reviews the evaluation of definitions of financial, corporate social responsibility, and integrated reporting (IR) used over time to reveal points of understanding what quality of these reporting means. Management literature uses many terms to refer social and environmental reporting (e.g., corporate social responsibility reporting (CSRR), sustainability reporting (SR), social and environmental reporting (SER), and corporate accountability (CA)), but there is no clear distinction between these terms. First, the author summarizes definitions of CSRR, SR, SER, and CA to identify the definitional differences between the various types of reporting. Second, the author quantifies the articles published about financial, CSR, and integrated reporting in general management, accounting, and specialized journals to analyze the evaluation of reporting. Finally, the author analyzes differences in understanding what quality of reporting means and identifies opportunities to improve the quality with multi-stakeholder network.
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Notes
- 1.
Offenlegung nicht-finanzieller Informationen, http://ec.europa.eu/finance/company-reporting/non-financial_reporting/index_en.htm
- 2.
SOMO/EPSU (12/2012) Electricity companies less transparent than claimed—multiple discrepancies found in sustainability reports, http://www.epsu.org/a/9190
- 3.
Vienna University Study 12/2012, CSR-reporting.blogspot.nl http://csr-reporting.blogspot.de/2012/11/false-claims-in-sustainability-reports.html
- 4.
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Appendix
Appendix
Count of articles with declared keywords in managements journals
Specialized CSR, accounting, and management journals | Time period | Keywords | ||||||
|---|---|---|---|---|---|---|---|---|
CSR reporting | Integrated reporting | Sustainability reporting | Environmental and social reporting | Corporate accountability | Quality of reporting | Total | ||
Academy of Management Journal | 1980–1999 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000–2014 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
Academy of Management Review | 1980–1999 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000–2014 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
Brookings Papers on Economic Activity | 1980–1999 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000–2014 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
IMF Economic Review | 1980–1999 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000–2014 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
Journal of International Business Studies | 1980–1999 | 0 | 1 | 1 | 2 | 1 | 0 | 5 |
2000–2014 | 1 | 1 | 0 | 0 | 0 | 0 | 2 | |
Journal of Finance | 1980–1999 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000–2014 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
Review of Financial Studies | 1980–1999 | 0 | 0 | 0 | 1 | 0 | 0 | 1 |
2000–2014 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | |
Journal of Financial Economics | 1980–1999 | 1 | 0 | 0 | 0 | 0 | 0 | 1 |
2000–2014 | 0 | 3 | 0 | 0 | 1 | 0 | 4 | |
Journal of Accounting and Economics | 1980–1999 | 0 | 1 | 0 | 0 | 0 | 4 | 5 |
2000–2014 | 0 | 0 | 0 | 0 | 0 | 40 | 40 | |
Journal of Accounting Research | 1980–1999 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000–2014 | 0 | 0 | 0 | 0 | 0 | 11 | 11 | |
Business Ethics Quarterly | 1980–1999 | 0 | 0 | 0 | 0 | 4 | 0 | 4 |
2000–2014 | 0 | 0 | 5 | 1 | 12 | 0 | 18 | |
Business and Society | 1980–1999 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000–2014 | 0 | 0 | 1 | 1 | 0 | 0 | 2 | |
Journal of Business Ethics | 1980–1999 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
2000–2014 | 4 | 0 | 4 | 7 | 0 | 0 | 15 | |
Total | 6 | 6 | 11 | 12 | 18 | 56 | 109 | |
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Tatiana, S. (2019). Corporate Social Responsibility and Financial Reporting. In: Schmidpeter, R., Capaldi, N., Idowu, S.O., Stürenberg Herrera, A. (eds) International Dimensions of Sustainable Management. CSR, Sustainability, Ethics & Governance. Springer, Cham. https://doi.org/10.1007/978-3-030-04819-8_8
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