英语论文网

Inter organisatio fact
2
英国论文代写 https://www.51lunwen.org/uk/
Accounting,Audit Accountability Jo Vol.15 No.2,2002,pp.22
#MCB UP Limited,0951
DOI 10.1108/095135702104
Internal organisational factors influencing corporate social and ethical reporting
Beyond current theorising
Carol A.Adams
University of Glasgow,Glasgow,UK
Keywords Reports,Theory,Governance,Accountability,Stakeholders
Abstract Prior empirical research into factors which are influential in determining the extentand nature of corporate social reporting has primarily been concerned with the impact ofcorporate characteristics(such as size and industry grouping)or general contextual factors
(such as the social,political and economic context).Relatively little prior work has examined theinternal contextual factors and their impact on reporting despite increasing emphasis in thefield of practice on reporting processes and governance structures.In this study interviews wereconducted with seven large multinational companies in the chemical and pharmaceutical sectorsof the UK and Germany in order to identify any internal contextual factors influencing thenature and extent ofreporting.The work highlights the lack of explanatory power oftheexisting social reporting theories.A more inclusive model ofcorporate social reporting is presented.
IntroductionThis paper reviews the literature on the factors influencing the extent andnature of ethical,social and environmental reporting[1].The literature focuses
on the influence of corporate characteristics(such as size and industry
grouping)and general contextual factors(such as the social,political and
economic context)and the review highlights the lack of prior literature
examining the influence of the internal context.In an attempt to remedy this,the paper reports on interviews with three British and four German companiesin the chemical and pharmaceutical sectors.The purpose of these interviewswas to examine the internal contextual factors.These internal contextualfactors have been divided into two categories:
(1)the processes of reporting in two countries and two industries where thistype of reporting is relatively mature in order to identify possible
influences on reporting;and(2)the views and attitudes of key corporate players to aspects of reporting.The author is grateful to the Chartered Institute of Management Accountants(CIMA)forfunding the empirical research.The author would also particularly like to thank Monika Ernst
for transcribing the interview tapes and Yvonne Laing for carrying out literature searches.Inaddition the author is grateful to Brendan O'Dwyer,Dave Owen and David Woodward for theircomments on the analysis of the interview transcripts and to Geoff Frost,Carlos Larrinaga
Gonza?lez,Ken McPhail and three anonymous referees for comments on drafts of this paper.AJThus the focus of the interviews was on the processes of reporting andattitudes which might influence decision making on reporting.The study is driven by a desire to see companies being more accountable for their ethical,social and environmental impacts.Accountability leads to bette performance,but much of current reporting practice does not represent a genuine attempt to be accountable.An understanding of the factors which influence disclosure is necessary in order to improve accountability andspecifically:
.
the extensiveness[2]of reporting;
.
the quality[3]and quantity[4]of reporting by individual companies;
.