The purpose of this paper is to provide a commentary on “Corporate social reporting and reputation risk management”, by Bebbington, Larrinaga‐Gonzales and Moneva, published in Accounting, Auditing & Accountability Journal, Vol. 21 No. 3.
A personal viewpoint is articulated on the potential contribution and importance of Bebbington et al.'s insights for the development of both theory and practice in corporate social responsibility reporting.
This commentary reinforces the importance of Bebbington et al.'s theoretical propositions on reputation risk management as an explanatory framework for CSR reporting, and suggests three areas for further refinement.
Makes suggestions for three areas where Bebbington et al.'s framework and insights can be further refined.
Unerman, J. (2008), "Strategic reputation risk management and corporate social responsibility reporting", Accounting, Auditing & Accountability Journal, Vol. 21 No. 3, pp. 362-364. https://doi.org/10.1108/09513570810863941
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