Journal of Business Ethics 65 (4):359-371 (2006)

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
Keywords corporate social responsibility  social reporting  organisational learning
Categories (categorize this paper)
DOI 10.1007/s10551-006-6405-9
Options
Edit this record
Mark as duplicate
Export citation
Find it on Scholar
Request removal from index
Revision history

Download options

PhilArchive copy


Upload a copy of this paper     Check publisher's policy     Papers currently archived: 71,489
External links

Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
Through your library

References found in this work BETA

A Conceptual Model of Corporate Moral Development.R. Eric Reidenbach & Donald P. Robin - 1991 - Journal of Business Ethics 10 (4):273 - 284.

View all 11 references / Add more references

Citations of this work BETA

View all 12 citations / Add more citations

Similar books and articles

Is Environmental Reporting Changing Corporate Behaviour?Mark Price - 2008 - International Journal of Business Governance and Ethics 4 (2):189.
Organising Values.Jeff Waistell - 2009 - Philosophy of Management 7 (3):13-25.

Analytics

Added to PP index
2009-01-28

Total views
59 ( #195,198 of 2,520,893 )

Recent downloads (6 months)
1 ( #405,457 of 2,520,893 )

How can I increase my downloads?

Downloads

My notes