Assessing quality assessment of corporate social reporting: UK perspectives

Hammond, Kim; Miles, Samantha

doi:10.1016/j.accfor.2004.04.005

Cited by 89 publications

(93 citation statements)

References 21 publications

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“…Hammond and Miles (2004) stated that given CSD operates largely voluntarily, it is important that stakeholders can assess the quality of CSD for such reporting to be useful, though the criteria for assessing the quality of CSD are highly subjective (Walmsley and Bond, 2003). For CSD to be decision-useful information should be relevant and it should faithfully represent the underlying activities of a firm: it should be free from any major bias and error (GRI, 2006).…”

Section: User Perceptions Of the Quality Of The Reported Datamentioning

confidence: 99%

Corporate social disclosures: a user perspective on assurance

Wong

Millington²

2014

Accounting, Auditing &Amp; Accountability Journal

105

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Purpose – The purpose of this paper is to investigate corporate social disclosure (CSD) assurance from a stakeholder perspective within a study which encompasses both stakeholder preferences and demand drivers of CSD assurance. Design/methodology/approach – Stakeholder perceptions of and their demand for CSD assurance are examined through a questionnaire survey. The analysis is based on responses in an empirical study from 147 organisations which are investing, procuring and third-sector stakeholders. Findings – Overall, stakeholder comments suggest an emphasis on the importance of specialist environmental assurors and the role of trust. The demand for assurance is positively related to stakeholders’ assessment of the value of CSD and the use of information from information intermediaries such as responsible investment indices, and negatively related to stakeholder perceptions of CSD representational faithfulness. Research limitations/implications – This paper only draws on data from the UK. Similar research can be explored in a context outside the UK. Practical implications – Better understanding of stakeholder defined determinants of the demand for CSD assurance as well as their perceptions of CSD assurance will inform regulators and enable companies to better discharge accountability towards stakeholders. Originality/value – This is one of the few empirical studies that investigate CSD assurance and one of the first to focus on stakeholder perceptions of, and demand for, CSD assurance within a multiple stakeholder perspective, rather than practitioner or corporate perceptions of CSD assurance.

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Section: User Perceptions Of the Quality Of The Reported Datamentioning

confidence: 99%

Corporate social disclosures: a user perspective on assurance

Wong

Millington²

2014

Accounting, Auditing &Amp; Accountability Journal

105

View full text Add to dashboard Cite

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“…The dissemination of quantitative information, the adoption of CSR recognized standards and reporting (GRI, OECD, Global Compact) and verification of reports by third parties appear to be tools that provide the greatest credibility (Hammond and Miles, 2004). This is because they are more objective, irrefutable and cannot be manipulated by retailers.…”

Section: Discussionmentioning

confidence: 99%

Analysis of Retailers’Communication Approaches in Sustainability and Social Responsibility Reports

Mejri¹,

Wolf

2012

IJMS

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Following the emergence of stakeholders' societal awareness, retailers adopted different types of social actions and have recently begun to publish social reports to demonstrate their commitment to sustainability and social responsibility in order to be perceived as good corporate citizens.The purpose of this paper is to analyze and to discuss approaches adopted by retailers in communicating about their societal commitment through their non-financial reports.Using a qualitative methodology, we found that these reports are purely informative for some retailers, whereas for others, they are a societal positioning tool allowing retailers to differentiate themselves from competitors.

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“…Para Hammond & Miles (2004), un sistema político que deja a la divulgación social a las presiones del mercado solamente será eficaz si se perciben las consecuencias por no comportarse de acuerdo a los valores acordes con la sociedad (Gray et al, 1996, p. 46). Esto se basa en la capacidad de los grupos de interés primero en demandar la divulgación, y segundo en ser capaz de evaluar, de una manera robusta y fiable, su calidad con relación al desempeño real.…”

Section: Instrumentos De Medición Y Modelos De Responsabilidad Socialunclassified

Por qué no existe un instrumento de medición de la responsabilidad social corporativa único, globalmente aceptado?

Muñoz¹,

Longobardi

2012

cys

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Resumen: En las últimas décadas el mundo de los negocios internacionales ha experimentado un interés cada vez más creciente sobre el tema de la Responsabilidad Social Corporativa (RSC), a pesar de que este tema ha estado bajo el escrutinio de la academia por más de sesenta años, aun no se logra consenso en puntos tan fundamentales como la definición del concepto mismo. De igual modo, con el trascurrir del tiempo distintos autores han introducido nuevos términos, para referirse al mismo concepto, muchas veces utilizándolos indistintamente. Conjuntamente con la proliferación de definiciones y términos han surgido distintos mecanismos para medir la RSC lo que ha dificultado la comparabilidad entre los indicadores alcanzados por unas empresas y otras, y entre las empresas de uno u otro país. El siguiente artículo tiene como objetivo revisar la literatura sobre el tema de los instrumentos de medición de la Responsabilidad Social Corporativa e identificar las causas por las cuales no existe un único instrumento de medición globalmente aceptado.

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Assessing quality assessment of corporate social reporting: UK perspectives

Cited by 89 publications

References 21 publications

Corporate social disclosures: a user perspective on assurance

Corporate social disclosures: a user perspective on assurance

Analysis of Retailers’Communication Approaches in Sustainability and Social Responsibility Reports

Por qué no existe un instrumento de medición de la responsabilidad social corporativa único, globalmente aceptado?

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