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Social Reporting as an Organisational Learning Tool? A Theoretical Framework

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Abstract

Social reporting has become an increasingly important dimension of the corporate social responsibility process. The growing necessity to include the social dimension in reporting practices raises important questions about the nature of social responsibility and its impact on corporate and individual behaviour and performance. The literature has yet to provide a reliable theoretical definition of corporate social responsibility and performance, however. Based on the approach proposed by Simons, we argue that organisational reporting about social responsibility can be viewed as a learning tool in some instances. Under this view the design and implementation of corporate social reporting procedures may lead to individual and organisational dynamic changes that foster organisational performance. Research propositions are then derived from the analysis.

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Authors and Affiliations

  1. International Centre for Corporate Social Responsibility (ICCSR), Nottingham University Business School, Jubilee Campus, Wollaton Road, Nottingham, NG8 1BB, United Kingdom

    Jean-Pascal Gond

  2. Institut d’ Administration des Entreprises (IAE), Universite´ Montesquieu – Bordeaux IV, 35 place Pey-Berland, 33076, Bordeaux cedex, France

    Olivier Herrbach

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  1. Jean-Pascal Gond
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  2. Olivier Herrbach
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Correspondence to Olivier Herrbach.

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Gond, JP., Herrbach, O. Social Reporting as an Organisational Learning Tool? A Theoretical Framework. J Bus Ethics 65, 359–371 (2006). https://doi.org/10.1007/s10551-006-6405-9

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