2002/05/01 by Carol A. Adams · 9 citations
Business, Management and Accounting · Decision Sciences · #Corporate Social Responsibility Reporting #Environmental Sustainability in Business #Ethics in Business and Education
paper · doi:10.1108/09513570210418905
openalex publication_date 2002/05/01 · openalex created_date 2025/10/10 · openalex updated_date 2026/07/31
Prior empirical research into factors which are influential in determining the extent and nature of corporate social reporting has primarily been concerned with the impact of corporate 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 the internal contextual factors and their impact on reporting despite increasing emphasis in the field of practice on reporting processes and governance structures. In this study interviews were conducted with seven large multinational companies in the chemical and pharmaceutical sectors of the UK and Germany in order to identify any internal contextual factors influencing the nature and extent of reporting. The work highlights the lack of explanatory power of the existing social reporting theories. A more inclusive model of corporate social reporting is presented.