Changing Social and Environmental Reporting Systems

Journal of Business Ethics 135 (4):731-749 (2016)
  Copy   BIBTEX

Abstract

Based on a case study of a large multinational group, this paper addresses the way in which social and environmental reporting systems were changed and the consequences and controversies associated with this change. Drawing on Power’s work on the processes by which things are made auditable via underlying systems, we focus on how and why a specific programme with auditability as its ultimate aim changed the basis on which the external social and environmental report was prepared. Our analysis demonstrates that the perceived alignment with the financial report preparation and the explicit pursuit of auditability legitimized SER and paved the way for data systems to be changed. The programme borrowed authority from financial accounting technologies not only to make a system change but also to push SER internally, as we suggest that an intraorganizational group used the programme to ensure the existence and organizational status of SER. However, we also illustrate some of the practical challenges associated with this change, which include issues related to internal control and the establishment of organizational boundaries.

Other Versions

No versions found

Links

PhilArchive



    Upload a copy of this work     Papers currently archived: 99,462

External links

Setup an account with your affiliations in order to access resources via your University's proxy server

Through your library

Similar books and articles

On ethical, social and environmental management systems.Antonio Argandoña - 2004 - Journal of Business Ethics 51 (1):41-52.
Emergent themes of social and environmental reporting in the UK retail banks.Mohamed Saeudy & Khaled Hussainey - 2023 - International Journal of Business Governance and Ethics 17 (4):416-442.
From control to values-based management and accountability.Peter Pruzan - 1998 - Journal of Business Ethics 17 (13):1379-1394.
Causality and Social Systems.Gary S. Metcalf - 2000 - Dissertation, Saybrook Graduate School and Research Center

Analytics

Added to PP
2015-09-03

Downloads
25 (#752,710)

6 months
4 (#1,149,420)

Historical graph of downloads
How can I increase my downloads?