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Article
Publication date: 14 March 2015

Xiaobei ‘‘Beryl’’ Huang and Luke Watson

We review research on corporate social responsibility (CSR) published in 13 top accounting journals over the last decade. We begin with a brief discussion of the data that…

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Abstract

We review research on corporate social responsibility (CSR) published in 13 top accounting journals over the last decade. We begin with a brief discussion of the data that archival researchers have used to measure CSR. Next, we conduct our review in four parts: (1) determinants of CSR; (2) the relation between CSR and financial performance; (3) consequences of CSR; and (4) the roles of CSR disclosure and assurance. We summarize the accounting literature in these areas and comment on how accounting researchers can use their skill sets with regard to specific issues. Within each area, we present some suggestions for future CSR research in accounting.

Details

Journal of Accounting Literature, vol. 34 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Book part
Publication date: 3 September 2018

Ioana-Maria Dragu

This chapter investigates how integrated reporting (IR) can contribute to a better corporate social responsibility (CSR) implementation through diffusion and adoption of CSR…

Abstract

This chapter investigates how integrated reporting (IR) can contribute to a better corporate social responsibility (CSR) implementation through diffusion and adoption of CSR practices and actually applying the CSR discourse. Based on innovation diffusion theory, we intend to analyse the diffusion and adoption of CSR on the grounds of IR. The purpose of this study is to demonstrate that IR does indeed represent a mean of reducing the gaps between CSR discourse and its implementation. In order to select the most relevant papers in the area of CSR and IR, we applied the method of positive research. Therefore, the review of literature was made by analysing various theoretical and empirical studies. Setting the main coordinates for CSR and IR through theoretical background, we continue with an empirical analysis on 23 companies that voluntarily publish integrated reports. We intend to demonstrate that IR encourages a diffusion of CSR practices, as companies become more interested in their CSR behaviour.

Details

Redefining Corporate Social Responsibility
Type: Book
ISBN: 978-1-78756-162-5

Keywords

Book part
Publication date: 27 January 2014

Camelia Iuliana Lungu, Chiraţa Caraiani and Cornelia Dascălu

This study analyses the scope of social and environmental reporting from the perspective of integrating it in financial reporting and comments on a new approach regarding the…

Abstract

Purpose

This study analyses the scope of social and environmental reporting from the perspective of integrating it in financial reporting and comments on a new approach regarding the presentation of social and environmental information in the annual reports from Romanian companies’ perspective.

Methodology

A literature review introduces and justifies the second part of the research. The latter is organised as an exploratory study based on interviews. It presents the current state of Romanian companies’ availability for reconsidering financial reporting from the perspective of corporate social responsibility.

Findings

While social and environmental involvement of Romanian companies is at an early stage, there is a basis for future development of corporate reporting by addressing social and environmental aspects. We noticed that companies have the tendency of responding rather to a mandatory framework than a voluntary one.

Research limitations

The limitations of the research are linked to the study population. The small number of Romanian companies that publicly manifest interest for social responsibility determined the choice of a qualitative instead of a quantitative research.

Social implications

The exploratory study based on the case of Romania accompanies the present state of non-financial versus financial reporting in order to highlight measurable and non-measurable, but relevant, information to be considered in a future reporting framework.

Originality of the chapter

The study advances new lines in accounting research by confronting the national and international perspectives of social and environmental reporting. Debates and arguments on the research results add value and utility to the research.

Details

Accounting in Central and Eastern Europe
Type: Book
ISBN: 978-1-78190-939-3

Keywords

Book part
Publication date: 14 September 2018

Thinh Hoang

The belief that modern organisations have responsibility for their stakeholders, community and society has existed for many decades (Carroll & Shabana, 2010). In this context…

Abstract

The belief that modern organisations have responsibility for their stakeholders, community and society has existed for many decades (Carroll & Shabana, 2010). In this context, there is increasing demand for the non-financial factors (e.g. corporate social responsibility (CSR), natural and human capitals) from stakeholders for making the appropriate business decision (Eccles & Saltzman, 2011). This information of the organisation is therefore required to not only disclose relevant and reliable information, but also monitor corporate executives.

In the other side, corporation reports are criticised as they do not provide the whole business picture of the way organisations organise financial and non-financial elements to creating value yet. It has ignored or reported just a part of the environmental, social and corporate governance (ESG) impact made by an organisation (Flower, 2015). As a consequence, there has been a call for improving firm report on environmental, CSR and corporate governance in particular, and additional factors that can potentially impact on business performance in general.

Recently, various corporation reports related to environmental, social activities and sustainability have been introduced, and integrated reporting (IR) is one of them. IR framework is introduced as a new standard for corporate communication. It is ‘a concise communication about how an organisation’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term’. A number of important outcomes are attributed to IR including satisfying the information needs of stakeholders and driving organisational change towards more sustainable outcomes (Eccles & Krzus, 2010); reducing reputational risk and allowing companies to make better financial and non-financial decisions; and helping to break down operational and reporting silos in organisations and improving systems and processes (Stubbs & Higgins, 2012). Since the IR emphasise the integration of financial and non-financial data into one report, it calls for experience and knowledge from not only the board as management role but also accountant as practice role to deal with this emerging issue.

This chapter considers the problem of the link between how to reporting the ESG information, the management role board and practice role of accountants in organisation to successfully embed ESG information into the overall corporation strategy. We identify the issues with the demand of ESG information from stakeholders and the lack of connecting and integrating the environmental and corporate social sustainability information into organisation report. We explore the development of IR and integrated thinking (InTh) and the opportunities for board in integrating ESG information into practices and eliminating the ESG and reputational risks. Finally, we consider how management accountant via adopting IR and practising InTh can act as the important role in providing and delivering the better ESG information to stakeholders.

Abstract

Details

Sustainability Disclosure: State of the Art and New Directions
Type: Book
ISBN: 978-1-78560-341-9

Book part
Publication date: 14 May 2018

D. Kirk Davidson, Kanji Tanimoto, Laura Gyung Jun, Shallini Taneja, Pawan K. Taneja and Juelin Yin

The origins of corporate social responsibility (CSR) have been widely attributed to the work of scholars, and business managers as well, in North America and Western Europe…

Abstract

The origins of corporate social responsibility (CSR) have been widely attributed to the work of scholars, and business managers as well, in North America and Western Europe. Inevitably, however, as the economic interaction of individual firms and entire nations has grown over the past several decades — call it globalization — so too has the concept and the practice of CSR spread throughout the world. It is certainly time to explore how CSR is being incorporated into the practice of business management in other regions and other countries. Therefore, in this chapter we will focus on Asia: specifically on Japan, South Korea, India, and China. It is interesting for academicians to understand how CSR is being absorbed and adapted into the business cultures of these four countries. Perhaps of even greater importance, it is vital that business managers know what to expect about the interaction between business and society as well as the government as their commercial activities grow in this burgeoning part of the world.

For each of these four countries, we will provide an overview of the extent to which CSR has become a part of the academic community and also how it is being practiced and incorporated in everyday management affairs. We will see that there are very significant differences among these countries which lead to the natural question: why? To answer this question, we will use an eight-part analytical framework developed specifically for this purpose. We will look at the history, the dominant religious beliefs, the relevant social customs, the geography, the political structures, the level of economic development, civil society institutions, and the “safety net” of each country. As a result of this analysis, we believe, academicians can learn how CSR is absorbed and spread into commercial affairs, and managers can profit from learning more about what to expect when doing business in this increasingly important region.

Content available
Book part
Publication date: 14 January 2019

Morgan R. Clevenger and Cynthia J. MacGregor

Abstract

Details

Business and Corporation Engagement with Higher Education
Type: Book
ISBN: 978-1-78754-656-1

Article
Publication date: 1 March 1995

Nicholas C. Mangos and Neil R. Lewis

The lack of explicit consideration in positive accounting studiesof managers and their social environment leads to a failure to analysethe social factors that influence managers…

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Abstract

The lack of explicit consideration in positive accounting studies of managers and their social environment leads to a failure to analyse the social factors that influence managers′ accounting choices. Argues that based on a socio‐economic paradigm, consideration should be given to a socio‐economic consideration of the relationship between corporate social reporting and managers′ selection of accounting practices. Criticizes a purely economic approach to understanding and analysing motives managers may have in choosing accounting policy. Social responsibility reporting is suggested as a corporate social response to influences on managers and their choice of accounting policy. In analysing prior research which has empirically tested the relationship between social responsibility reporting and reported financial performance, a potential relationship between reported financial performance and accounting policy choice is identified and developed. This contributes to socio‐economic research by expanding positive accounting theory to include explicit social variables.

Details

Accounting, Auditing & Accountability Journal, vol. 8 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 24 June 2017

Lukman Raimi

The chapter discusses Corporate Social Responsibility (CSR) with appropriate theoretical framings with the intent of creating a deeper understanding and application of CSR…

Abstract

The chapter discusses Corporate Social Responsibility (CSR) with appropriate theoretical framings with the intent of creating a deeper understanding and application of CSR theories in Ibero-America’s hospitality industry. The research method is a qualitative research approach relying on critical review of scholarly articles on CSR theories. The sourced articles were critically discussed and analysed to fit the needs of the hospitality industry in Ibero-America. The shareholder/agency, stakeholder, legitimacy, instrumental, social contract, conflict, green and communication theories were identified as the eight dominant theories of CSR with diverse applications in the hospitality industry. The CSR theories discussed are not exhaustive, as there are emerging theories that explicate CSR in different contexts. The implication is that better understanding and application of CSR theories would strengthen conceptual, theoretical and empirical research in Ibero-America. The CSR theories are useful sources of information for practitioners for designing corporate CSR policies as well as providing scholars with sound theoretical framework for academic research. The chapter is a novel attempt at bridging theory and practice in the field of CSR, as well enriching the understanding of this concept among both practitioners and scholars in Ibero-America.

Details

Corporate Social Responsibility and Corporate Governance
Type: Book
ISBN: 978-1-78714-411-8

Keywords

Book part
Publication date: 18 January 2023

Kevin Baird, Amy Tung and April Moses

This study examines the association between management control systems (MCSs), specifically the interactive and diagnostic use of controls, with the corporate social responsibility

Abstract

This study examines the association between management control systems (MCSs), specifically the interactive and diagnostic use of controls, with the corporate social responsibility (CSR) disclosure-action portrayal gap (i.e. the disparity in employees’ perception of their organisation’s emphasis on CSR disclosures relative to CSR actions) and the subsequent impact on employees’ perceptions of organisational performance, both operational performance and corporate social performance. Data were collected using a survey of US lower-level managers, with the data obtained from 209 respondents and analysed using structural equation modelling (SEM). The results reveal that the interactive and diagnostic use of controls both exhibit a significant negative association with the CSR disclosure-action portrayal gap, that is, the use of these controls reduces the gap. In addition, the various dimensions of the CSR disclosure-action portrayal gap exhibit a significant negative association with both operational and corporate social performance, that is, lower gap, higher performance. The study contributes to the CSR literature by providing the first empirical insight into employees’ perception of both CSR disclosures and actions, and hence, the CSR disclosure-action portrayal gap. In addition, the study contributes to the MCS and organisational performance literature by providing the initial empirical insight into the role of MCSs in mitigating the gap through enhancing the interactive and diagnostic use of controls, and the negative association between the gap and employees’ perceptions of organisational performance.

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