The Practitioner's Perspective on Non-Financial Reporting

This article examines current priorities of non-financial reporting among large, publicly traded European corporations to assess how companies disclose on corporate social responsibility. It analyzes 90 multinational companies' social environmental, and sustainability reports; identifies what t...

Full description

Saved in:
Bibliographic Details
Published in:California management review 2006, Vol.48 (2), p.73-103
Main Author: Perrini, Francesco
Format: Article
Language:English
Subjects:
Business accounting
Business information
Business management
Business structures
Company reports
Consumer goods industries
Corporate governance
Corporate responsibility
Corporation reports
Ecological sustainability
Environmental management
Europe
Financial reporting
Green businesses
Large enterprises
Management science
Manycompanies
Monitoring
Multinational corporations
Multinational enterprises
Renewable energy
Social responsibility
Social responsibility of business
Studies
Sustainable economies
Sustainable management
Sustainable products
Sustainable technology
Citations: Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:This article examines current priorities of non-financial reporting among large, publicly traded European corporations to assess how companies disclose on corporate social responsibility. It analyzes 90 multinational companies' social environmental, and sustainability reports; identifies what they report on relations with stakeholders; and examines differences among reporting tools. There are two key findings. Companies differ in the way they deal with non-financial reports along a continuum between a monitoring approach and a managerial approach. Second, companies tend to focus on specific CSR-relevant themes that reflect the priorities of multiple stakeholders. The latter include safety for workers and of products, product quality and innovation, environmental protection, dialogue with communities and stakeholders in general, attention to skill development, and responsible citizenship.
ISSN:0008-1256
2162-8564
DOI:10.2307/41166339