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A commentary on: corporate social responsibility reporting and reputation risk management

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  • Carol A. Adams

Abstract

Purpose - The purpose of this paper is to provide a critical commentary on Bebbington, Larrinaga‐Gonzales and Moneva, published inAccounting Auditing & Accountability Journal, Vol. 21 No. 3. Design/methodology/approach - The paper provides an analysis and critique of Bebbingtonet al., with particular reference to the position it takes on where the literature in the field is at, where it is going, where it should go and the contribution their paper makes. Findings - The paper finds that the approach taken by Bebbingtonet al.may hinder the contribution that reporting researchers can make to improving social and environmental performance. Research limitations/implications - The paper suggests that rather than follow the approach of Bebbingtonet al., future research seeking to understand the role of reporting in a reputation risk management strategy might take a holistic approach to that strategy and engage with organisational participants. Originality/value - The authors paper gives a different perspective on the contribution of Bebbingtonet al..

Suggested Citation

  • Carol A. Adams, 2008. "A commentary on: corporate social responsibility reporting and reputation risk management," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 365-370, March.
    • Handle: RePEc:eme:aaajpp:v:21:y:2008:i:3:p:365-370
    DOI: 10.1108/09513570810863950
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    References listed on IDEAS

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    1. Barreiros, Lídia., 1985. "Towards social accounting," ILO Working Papers 992431063402676, International Labour Organization.
    2. Brendan O'Dwyer & Jeffrey Unerman, 2007. "From functional to social accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 446-471, June.
    3. Colin Dey, 2007. "Social accounting at Traidcraft plc," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 423-445, June.
    4. David L. Deephouse & Suzanne M. Carter, 2005. "An Examination of Differences Between Organizational Legitimacy and Organizational Reputation," Journal of Management Studies, Wiley Blackwell, vol. 42(2), pages 329-360, March.
    5. Carol A. Adams & Carlos Larrinaga‐González, 2007. "Engaging with organisations in pursuit of improved sustainability accounting and performance," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 333-355, June.
    6. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
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    Cited by:

    1. Juan Pineiro-Chousa & Marcos Vizcaíno-González & M. Ángeles López-Cabarcos, 2016. "Reputation, Game Theory and Entrepreneurial Sustainability," Sustainability, MDPI, vol. 8(11), pages 1-13, November.
    2. Cheng Guping & Muhammad Safdar Sial & Peng Wan & Alina Badulescu & Daniel Badulescu & Talles Vianna Brugni, 2020. "Do Board Gender Diversity and Non-Executive Directors Affect CSR Reporting? Insight from Agency Theory Perspective," Sustainability, MDPI, vol. 12(20), pages 1-25, October.
    3. Haitham Nobanee & Maryam Alhajjar & Ghada Abushairah & Safaa Al Harbi, 2021. "Reputational Risk and Sustainability: A Bibliometric Analysis of Relevant Literature," Risks, MDPI, vol. 9(7), pages 1-21, July.
    4. Riccardo Torelli & Federica Balluchi & Katia Furlotti, 2020. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 470-484, March.
    5. Torelli, Riccardo & Balluchi, Federica & Furlotti, Katia, 2019. "The materiality assessment and stakeholder engagement: A content analysis of sustainability reports," OSF Preprints tw6c7, Center for Open Science.
    6. Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," International Review of Financial Analysis, Elsevier, vol. 50(C), pages 81-100.
    7. María del Mar Miras‐Rodríguez & Francisco Bravo‐Urquiza & Bernabé Escobar‐Pérez, 2020. "Does corporate social responsibility reporting actually destroy firm reputation?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1947-1957, July.
    8. Frank Sampong & Na Song & Kingsley Osei Boahene & Kwame Ansong Wadie, 2018. "Disclosure of CSR Performance and Firm Value: New Evidence from South Africa on the Basis of the GRI Guidelines for Sustainability Disclosure," Sustainability, MDPI, vol. 10(12), pages 1-28, November.
    9. Markus J. Milne & Helen Tregidga & Sara Walton, 2009. "Words not actions! The ideological role of sustainable development reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 22(8), pages 1211-1257, October.
    10. Nina Evans & Janet Sawyer, 2010. "CSR and stakeholders of small businesses in regional South Australia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(3), pages 433-451, August.
    11. Mohamad Iruwan Ghuslan & Romlah Jaffar & Norman Mohd Saleh & Mohd Hasimi Yaacob, 2021. "Corporate Governance and Corporate Reputation: The Role of Environmental and Social Reporting Quality," Sustainability, MDPI, vol. 13(18), pages 1-24, September.
    12. Font, Xavier & Guix, Mireia & Bonilla-Priego, Ma Jesús, 2016. "Corporate social responsibility in cruising: Using materiality analysis to create shared value," Tourism Management, Elsevier, vol. 53(C), pages 175-186.
    13. Carsten Albers & Thomas Günther, 2010. "Disclose or not disclose: determinants of social reporting for STOXX Europe 600 firms," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 21(3), pages 323-347, November.
    14. Tracy‐Anne De Silva, 2011. "Mixed methods: a reflection of its adoption in environmental reporting," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 8(1), pages 91-104, April.
    15. Steffen Roth & Vladislav Valentinov & Markus Heidingsfelder & Miguel Pérez-Valls, 2020. "CSR Beyond Economy and Society: A Post-capitalist Approach," Journal of Business Ethics, Springer, vol. 165(3), pages 411-423, September.
    16. Mark Christensen & Geoffrey Lamberton, 2022. "Accounting for Animal Welfare: Addressing Epistemic Vices During Live Sheep Export Voyages," Journal of Business Ethics, Springer, vol. 180(1), pages 35-56, September.
    17. Michaela Rankin & Carolyn Windsor & Dina Wahyuni, 2011. "An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 24(8), pages 1037-1070, October.
    18. Bonilla-Priego, Mª Jesús & Font, Xavier & Pacheco-Olivares, Mª del Rosario, 2014. "Corporate sustainability reporting index and baseline data for the cruise industry," Tourism Management, Elsevier, vol. 44(C), pages 149-160.
    19. Russell J. Craig & Niamh M. Brennan, 2012. "An exploration of the relationship between language choice in CEO letters to shareholders and corporate reputation," Accounting Forum, Taylor & Francis Journals, vol. 36(3), pages 166-177, September.
    20. Soumya Sarkar & Titas Bhattacharjee, 2017. "Impact of Voluntary Disclosures on Corporate Brand Equity," Corporate Reputation Review, Palgrave Macmillan, vol. 20(2), pages 125-136, May.
    21. Isabel-María García-Sánchez & Víctor Amor-Esteban & David Galindo-Álvarez, 2020. "Communication Strategies for the 2030 Agenda Commitments: A Multivariate Approach," Sustainability, MDPI, vol. 12(24), pages 1-25, December.
    22. Juan Pineiro-Chousa & Marcos Vizcaíno-González, 2020. "A mathematical model for the role of third party funding in reputation building of academic institutions," Review of Managerial Science, Springer, vol. 14(2), pages 365-377, April.
    23. Jan Bebbington & Carlos Larrinaga‐González & Jose M. Moneva‐Abadía, 2008. "Legitimating reputation/the reputation of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(3), pages 371-374, March.

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