Corporate Social and Environmental Reporting: Where are We Heading? A Survey of the Literature

International Journal of Disclosure and Governance, Vol. 6, No. 4, pp. 298-320, March 19, 2009

23 Pages Posted: 27 Feb 2012 Last revised: 28 Feb 2012

See all articles by Radiah Othman

Radiah Othman

Massey University

Rashid Ameer

IPU New Zealand Tertairy Institute

Date Written: March 19, 2009

Abstract

This paper proposes an alternate corporate responsibility reporting format based on Earth, Water and Air sustainability, and suggest the Corporate Accountability Result Card as an important medium for responsibility reporting. The authors believe that this new format is a culmination of a combined review of the corporate social and environmental themes that have appeared in corporate annual reports and websites, and that have been analysed in various studies.This alternate discourse of corporate accountability would help to resolve today's business dilemma of why, what and where to disclose corporate responsibility.

Keywords: corporate social responsibility, corporate environmental responsibility, corporate accountability, disclosure, Global Reporting Initiative

Suggested Citation

Othman, Radiah and Ameer, Rashid, Corporate Social and Environmental Reporting: Where are We Heading? A Survey of the Literature (March 19, 2009). International Journal of Disclosure and Governance, Vol. 6, No. 4, pp. 298-320, March 19, 2009, Available at SSRN: https://ssrn.com/abstract=2012098

Radiah Othman

Massey University ( email )

School of Accountancy
Palmerston North
New Zealand

Rashid Ameer (Contact Author)

IPU New Zealand Tertairy Institute ( email )

57 Aokautere Drive
Fitzherbert
Palmerston north
New Zealand

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