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
Date Written: March 19, 2009
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
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