AccountingForum28(2004)61¨C79
Assessingqualityassessmentofcorporatesocial
reporting:UKperspectives
KimHammond
a,SamanthaMiles<0001>
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aSchoolofGeographyandtheEnvironment,UniversityofOxford,Oxford,UK
bTheBusinessSchool,OxfordBrookesUniversity,WheatleyCampus,OxonOX331HX,UK
Abstract
ThispaperexaminesevaluationsystemsofUKcorporateenvironmentalandsocialreporting(CSR).Threeissuesareaddressed:whatdocorporationsandqualityassessors(QAs)regardasqualityCSR;problemswithqualityassessmentinpractice,and;formalmonitoringprocessesandawardschemesasadeterminantanddriverofCSR.FindingsareinformedbyinterviewswithfourUK-basedassessmentorganisationsand60corporaterepresentatives.Thepaperconcludesthat:corporationsadoptlesscomprehensivede<001E>nitionsofqualitythanQAs;QAsadoptmorestringentde<001E>nitionsofqualitythanacademics;methodologicalproblemsofqualityassessmenthighlightedintheacademicliter-atureareexperiencedbyQAs;andthatbenchmarkingandawardschemesareimportantdriversofCSR.<00A9>2004ElsevierLtd.Allrightsreserved.
Keywords:
Corporatesocialreporting;Scoringprotocols;Qualityassessment;Benchmarking;Awardschemes
1.Introduction
Thispaperisconcernedwithformalmonitoringandevaluationproceduresofcorporatesocialreporting(CSR1).SuchprotocolstypicallyassessthequalityofCSRbycheckingcorporatedisclosureagainstpredeterminedreportingelements.Scoresaretypicallyim-partedfordisclosure,withadditionalmarksbeingawardedforincreasedlevelsofscope,breadthanddepthofreporting,therebyenablingdirectbenchmarkingbetweenpeers.This<0001>Correspondingauthor.Tel.:
1
Referencesto¡®socialdisclosure¡¯andCSR/CSParetakentoincludeallfacetsofenvironmental,ethicalandsocialdisclosure/performance.0155-9982/$¨Cseefrontmatter<00A9>2004ElsevierLtd.Allrightsreserved.doi:10.1016/j.accfor.2004.04.00562K.Hammond,S.Miles/AccountingForum28(2004)61¨C79
benchmarkingful<001E>lsanimportantroleinencouragingcorporationstoengageinvoluntary
2
disclosure,andonceengagedtodiscloseinamorecomprehensivemanner.Thereare,
however,anumberofproblemsrelatedtoqualityassessmentofCSRinpractice,asmany
protocolsarehighlysubjective.Giventheimportanceofformalmonitoringproceduresin
encouragingdisclosureandtheproblemsassociatedwithqualityassessment,thesubjectdeservesfurtherinvestigation.
Thisstudymakesanumberofcontributionstotheliterature.Firstly,itisoneofthe
fewstudiestoadoptaqualitativeperspectiveonCSR(alsoseeBuhr,1998;O¡¯Donovan,1999;O¡¯Dywer,2002)viaadirectenquiryapproach.Itthereforepartially<001E>llsaresearchgapgiventhedearthofindepthqualitativeevidencerelatingtoCSR.Second,thepaperissomewhatuniqueintatit¡¯sfocusisonreportingtheviewsofbothprofessionalquality
assessor(QAsandcorporaterepresentativesontheprocess,content,impactandproblemsassociatedwiththequalityassessmentofCSR.Thirdly,qualityassessmentprotocolshavebeenthesubjectofacademicscrutiny(Jones&Alabaster,1999
;Kolk,1999)buttheextent
towhichqualityassessmentin<001F>uencescorporatedisclosure,althoughacknowledged(Gray,Owen,&Adams,1996,p.170;Kolk,1999,p.236)islargelyignored.
ExpertopinionissoughtfromfourUKqualityassessmentorganisations;threethatfocusexclusivelyonCSRqualityandonethatalsoassessescorporatesocialperformance.Inaddition,thestudydrawsoncorporateopinionfrom60UKexecutives.Threeissuesar
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