Social Reporting as an Organisational Learning Tool? A Theoretical Framework

Gond, Jean‐Pascal; Herrbach, Olivier

doi:10.1007/s10551-006-6405-9

Cited by 106 publications

(95 citation statements)

References 63 publications

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“…When properly arranged, sustainability reporting can bring together business strategy, internal strategic planning, and management control systems. Consequently, the entire organization can benefit from such a learning tool, implementing a sustainability-oriented strategy that is ready to be externally communicated [51].…”

Section: Introductionmentioning

confidence: 99%

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

2017

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Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB), and the framework of the International Integrated Reporting Council (IIRC) stress the importance of extending the disclosure of ethical, social, and environmental risks within financial and social-environmental reporting. Institutional pressure has notably increased among organizations, in setting up risk management tools to understand sustainability risks within managerial and reporting practices. Given such institutional pressure, the corporate reaction in providing additional sustainability risk disclosure calls for attention and scrutiny. Therefore, this study aims at addressing such issues from an exploratory perspective. We based our analysis on a sample of large Italian organizations that issued sustainability disclosure in accordance with the Global Reporting Initiative (GRI), G4 guidelines, and we tested the relationship between their level of risk disclosure and other relevant variables. Consistently with the literature, we found that "experienced" sustainable reporters provide a significant volume of disclosure, and that disclosure quality on risk is positively influenced by their international presence and reporting experience. However, when accounting for specific risk-related areas of disclosure, only a few of them seem to adopt a managerial perspective linking strategy, risk metrics, and disclosure.

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Section: Introductionmentioning

confidence: 99%

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

2017

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“…When properly arranged, sustainability reporting can bring together business' strategy, internal strategic planning and management control systems. Consequently, the entire organization can benefit from such learning tool implementing a sustainability-oriented strategy that is ready to be externally communicated [51].…”

Section: Sustainability Accounting and Reportingmentioning

confidence: 99%

Sustainability & Risk Disclosure: An Exploratory Study on Sustainability Reports

Truant¹,

Corazza²,

Scagnelli³

2017

Preprint

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Recent policies' changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB) and the framework of the International Integrated Reporting Council (IIRC) are stressing about the importance of extending the disclosure of ethical, social and environmental risks within financial and social-environmental reporting. Institutional pressure has notably increased among organizations, in setting-up risk management tools to understand sustainability risks within managerial and reporting practices. Given such institutional pressure, the corporate reaction in providing additional sustainability risk disclosure call for attention and scrutiny. Therefore, this study aims at addressing such issues from an exploratory perspective. We based our analysis on a sample of large Italian organizations that issued sustainability disclosure in accordance with the Global Reporting Initiative (GRI), G4 guidelines, and we tested the relationship between their level of risk disclosure and other relevant variables. Consistently with the literature, we found that "experienced" sustainable reporters provide a significant volume of disclosure, and that disclosure quality on risk is positively influenced by their international presence and reporting experience. However, when accounting for specific risk-related areas of disclosure, only few of them seems to adopt a managerial perspective linking strategy, risk metrics and disclosure.

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“…Ainsi, certaines entreprises mettent en place des pratiques de RSE pour se placer dans la mouvance des autres entreprises qui communiquent de plus en plus sur leurs bonnes pratiques. La seconde est celle du mimétisme qui contribue à renforcer le développement des pratiques socialement responsables (Gond, 2006). Un autre facteur peut expliquer notre résultat : les lacunes que comportent la théorie des parties prenantes considérée comme une référence théorique pour l'étude de la relation entre la gouvernance et la responsabilité sociale.…”

Section: Tableauunclassified

Les questions de gouvernance dans les entreprises socialement responsables

Khanchel

2013

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Cet article se propose d’étudier si les caractéristiques de gouvernance des entreprises socialement responsables diffèrent de celles des autres entreprises. A partir d’un échantillon d’entreprises socialement responsables (classées dans Business Ethics magasine) et d’un échantillon témoin pour la période 2006-2009, nous avons cherché à savoir si la responsabilité sociale était un levier déterminant qui contribuerait à l’amélioration de la qualité de gouvernance. Sur les échantillons concernés, la démonstration n’a pu être faite d’un lien entre la responsabilité sociale et la gouvernance.This study examines whether socially responsible firms behave differently from other firms in their corporate governance. Specifically, we question whether firms that exhibit corporate social responsibility (CSR) also behave in a responsible manner to enhance corporate governance practices. Using Business Ethics lists for 2006 to 2009, we have constructed a sample with 350 U.S. companies receiving an ethics rating and 350 other firms (considered as matching firms and not considered as socially responsible firms in any CSR ratings). Our results show no differences in corporate governance characteristics between the two samples of firms.El objetivo de este trabajo es establecer si las características de gobernanza de las empresas socialmente responsables difieren de las de otras empresas. Basados en una muestra de empresas socialmente responsables (clasificación Business Ethics) y en una muestra testigo por el período 2006-2009, hemos intentado establecer si la responsabilidad social es un factor deter- minante que contribuye al mejoramiento de la calidad de la gobernanza. Sobre la base de dichas muestras, no se pudo demostrar que existe un nexo entre responsabilidad social y gobernanza

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Social Reporting as an Organisational Learning Tool? A Theoretical Framework

Cited by 106 publications

References 63 publications

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

Sustainability & Risk Disclosure: An Exploratory Study on Sustainability Reports

Les questions de gouvernance dans les entreprises socialement responsables

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Social Reporting as an Organisational Learning Tool? A Theoretical Framework

Cited by 106 publications

References 63 publications

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

Sustainability &amp; Risk Disclosure: An Exploratory Study on Sustainability Reports

Les questions de gouvernance dans les entreprises socialement responsables

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Sustainability & Risk Disclosure: An Exploratory Study on Sustainability Reports