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- Publisher
- Springer Journals
- Copyright
- Copyright © 2009 by Palgrave Macmillan
- Subject
- Business and Management; Business and Management, general; Accounting/Auditing; Corporate Finance; Corporate Governance
- ISSN
- 1741-3591
- eISSN
- 1746-6539
- DOI
- 10.1057/jdg.2009.7
- Publisher site
- See Article on Publisher Site
Abstract
This paper proposes an alternate corporate responsibility reporting format based on Earth, Water and Air sustainability, and suggests the Corporate Accountability Result Card as an important medium for corporate 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. The commentary on the evolution of social responsibility, social responsibility reporting and its various forms, and the discussion of the empirical findings would assist a layman to understanding and appreciating efforts of a diverse group of researchers across the world that have made this topic more socially relevant than before.
Journal
International Journal of Disclosure and Governance – Springer Journals
Published: Oct 27, 2009