If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -The purpose of this paper is to explore the proposition that corporate social responsibility reporting could be viewed as both an outcome of, and part of reputation risk management processes. Design/methodology/approach -The paper draws heavily on management research. In addition, an image restoration framework is introduced. Findings -The concept of reputation risk management could assist in the understanding of corporate social responsibility reporting practice. Originality/value -This paper explores the link between reputation risk management and existing theorising in social accounting.
This paper analyses environmental reporting practices found in the annual reports published by 51 large companies operating in Spain, with the aim of determining which factors in the firms analysed -belonging to ecologically sensitive sectorsexplain the quantity and characteristics of the environmental information published and its evolution. Moreover, the paper takes into account the implementation of the Spanish compulsory accounting standard of 25 March 2002 and its impact on the environmental reporting behaviour.The results of the content analysis for the period 2001-02 show a significant increase in the environmental information compared with the 1992-94 period. For the first year in which the environmental accounting standard was in force (2002), the results show a high percentage of environmental disclosures in the notes to the annual accounts, although the degree and level of disclosures is very heterogeneous, in both form as well as quantity and quality.
The objective of this paper is to analyse the environmental reporting practices found in the annual reports published by companies operating in Spain, as well as to determine the evolution of these practices during the period 1992-4, on the basis of stakeholder theory. In order to carry out this analysis, we have examined the annual reports of seventy large companies operating in industries considered to be sensitive for the environment. The reporting practices have been grouped into a number of categories, as follows: type of environmental reporting provided; sections of the annual report devoted to environmental reporting; corporate environmental policies and projects; natural environment protection activities and achievements; and disclosure of environmental data in the annual accounts. Finally, we have considered whether the fact that a company is quoted on the stock market, or that a parent company is foreign-based, or that it belongs to a regulated sector, are differentiating factors with respect to environmental reporting behaviour. The main conclusions are as follows: The environmental reporting of these sample companies has a fundamentally narrative character, although there has been an increase in both quantitative and financial reporting, as well as in the number of companies that are reporting. The factors analysed do not allow us to detect significant differences, except for whether the parent company is foreign-based. As a consequence, there is no significant evidence that during the period analysed the environmental reporting behaviour of Spanish company management has tried to satisfy their stakeholders.
Purpose -To determine whether the strategic commitment of the company to its stakeholders is positively related to its social and financial performance. Design/methodology/approach -This paper analyses the mission statements and the sustainability reports, of a sample of 52 Spanish listed firms (70 per cent Madrid stock index capitalization). The vision, mission and values of the company will define its strategic stakeholder or shareholder orientation. In the process of evaluation of the social performance of the firm it is built a scale (strategic consistency index (SCI)) which considers the quality of the sustainability reporting using the GRI Guidelines. Some traditional financial and economic indicators are used to analyse the company's financial performance. Findings -Results show a not very high level of the stakeholder approach in Spanish companies, a high level of publication and quality of sustainability reports and, finally, a positive and not significant relationship between these variables and a positive financial performance.Research limitations/implications -The unavailability of a long series of sustainability reports is an obstacle for a broader analysis. This research could transmit to companies the positive relationship between social and financial performance. Originality/value -The use of GRI sustainability reports as a component of a broader corporate sustainability index and the analysis of the strategic commitment to their stakeholders through the construction of a SCI and the relationship with their financial results.
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