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Corporate social and environmental reporting: Where are we heading? A survey of the literature

  • Radiah Othman
  • Rashid Ameer
Original Article

Abstract

This paper proposes an alternate corporate responsibility reporting format based on Earth, Water and Air sustainability, and suggests the Corporate Accountability Result Card as an important medium for corporate responsibility reporting. The authors believe that this new format is a culmination of a combined review of the corporate social and environmental themes that have appeared in corporate annual reports and websites, and that have been analysed in various studies. This alternate discourse of corporate accountability would help to resolve today's business dilemma of why, what and where to disclose corporate responsibility. The commentary on the evolution of social responsibility, social responsibility reporting and its various forms, and the discussion of the empirical findings would assist a layman to understanding and appreciating efforts of a diverse group of researchers across the world that have made this topic more socially relevant than before.

Keywords

corporate social responsibility corporate environmental responsibility corporate accountability disclosure Global Reporting Initiative 

Notes

Acknowledgements

The authors are thankful to an anonymous referee for valuable comments and timely feedback on the write-up, and deeply appreciate the valuable journalistic guidance provided by Dr Michael Alles and Dr Diane Roberts for proceedings.

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Copyright information

© Palgrave Macmillan 2009

Authors and Affiliations

  • Radiah Othman
    • 1
  • Rashid Ameer
  1. 1.Research Management Institute, Universiti Teknologi MARAShah AlamMalaysia

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