Corporate social reporting in action: An evaluation of British, European and American practice

Lessem, Ronnie

doi:10.1016/0361-3682(77)90018-6

Cited by 23 publications

(12 citation statements)

References 2 publications

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“…These were published especially by businesses from western Europe, which Bebbington et al appropriately called ‘the vanguard of these developments’ (2000, p. 3; see also Adams et al , ). As a consequence, empirical studies on social reports were primarily conducted with a country focus in the second half of the 1970s (Budaeus, ; Gröjer and Stark, ; Dierkes, ; Schreuder, ; Ullmann, ; Brockhoff, ), though a few internationally comparative studies were published as well (Lessem, ; Schoenfeld, ). Overall, two important developments can be noted for the 1970s.…”

Section: Introductionmentioning

confidence: 99%

Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis

Fifka¹

2011

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For four decades, reporting on corporate responsibility by businesses has been the subject of empirical research. In the 1970s and 1980s, studies mostly originated from Anglo‐Saxon and Western European countries. During the last two decades research on responsibility reporting was increasingly undertaken in emerging and developing countries as well – always following the reporting practices of the respective businesses. Consequentially, a very large number of studies exist today. Many of these have empirically investigated the determinants of responsibility reporting and examined whether internal factors like size and industry or external factors like stakeholder pressures have an impact on disclosure. Thus, the purpose of the following paper is twofold. First, it seeks to provide an overview of the existing literature in order to facilitate further research. Overall, 186 studies have been examined for the determinants which they considered and have been grouped according to their geographical origin. This provides for an analysis of whether academics from different regions have taken different approaches to the empirical examination of responsibility reporting and if their results differed. The findings show that scholars across regions have taken different paths in empirical research, but indications for a variation in the impact of specific determinants on reporting are weak. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.

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Section: Introductionmentioning

confidence: 99%

Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis

Fifka¹

2011

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“…A q ualidade das informações nos balanços sociais não é problema da realidade brasileira, e é recorrente em países que já tem uma maior tradição em balanços sociais, como os Estados Unidos e países da Europa ( ADAMS, HILL & ROBERTS, 1998;LESSEM, 1977 É notória a publicação de balanços sociais de empresas notadamente com problemas na área sócio-ambiental. Diversos autores defendem a publicação não só dos pontos e ações bons da organização, mas também a explic itação dos pontos ruins das empresas, ou uma autocrítica, (SIQUEIRA & VIDAL, 2002;HINES, 1988;).…”

Section: Conclusõesunclassified

Uma avaliação dos balanços sociais das 500 maiores

Oliveira¹

2005

RAE electron.

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O objetivo deste artigo é analisar como as 500 maiores empresas S.A. não-financeiras do Brasil estão divulgando informações de caráter sócio-ambiental de forma organizada. O estudo coletou os balanços sociais publicados pelas empresas deste grupo, olhando de que forma publicam estes balanços e quanto de recursos disponibilizam para determinados setores sócio-ambientais. A pesquisa foi feita em face da literatura acadêmica sobre o tema e de outros estudos feitos no Brasil e no mundo. Os seguintes dados foram agregados: contribuições totais à sociedade incluindo impostos e encargos sociais, investimentos em projetos sociais externos, investimentos em meio ambiente e participação dos empregados nos resultados da empresa. Os resultados mostram que quanto maior a empresa mais se publica balanços sociais. Vê-se também que as maiores empresas brasileiras divulgam balanços sociais em número similar às maiores empresas internacionais. As empresas que mais publicam estão nos setores de atividades com alguns dos maiores impactos sociais e ambientais, como petróleo, e eletricidade e gás. Em termos de conteúdo, verificou-se que falta consistência na definição de alguns termos e qualidade de algumas informações. Conclui-se que os balanços sociais devem passar por um processo de normatização voluntária para que não percam legitimidade.

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“…Each disclosure examined is classified according to medium, focus, channel of communication, time span, subject matter and environmental regulations. Lessem (1977) describes the classification of medium as quantitative in monetary terms or in non-monetary terms, qualitative or pictorialanimation, diagram or photograph. The environmental disclosures are classified as monetary quantitative, non-monetary quantitative or qualitative.…”

Section: Disclosure Classificationsmentioning

confidence: 99%

“…A non-technical status is assigned if no actual method is discussed in the disclosure. Lessem (1977) describes the channel of social responsibility documentation as staff newspaper, annual report or general company document, social report or specific issue report. This study will use channel of communication as one classification category.…”

Section: Focusmentioning

confidence: 99%

A descriptive analysis of environmental disclosures: A study of the US Chemical Industry

Stanwick

1998

Eco-Mgmt. Aud.

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Corporate social reporting in action: An evaluation of British, European and American practice

Cited by 23 publications

References 2 publications

Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis

Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis

Uma avaliação dos balanços sociais das 500 maiores

A descriptive analysis of environmental disclosures: A study of the US Chemical Industry

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