IDEAS home Printed from https://ideas.repec.org/a/zbw/espost/122525.html
   My bibliography  Save this article

Corporate social reporting in Germany: conceptual developments and practical experience

Author

Listed:
  • Dierkes, Meinolf

Abstract

No abstract is available for this item.

Suggested Citation

  • Dierkes, Meinolf, 1979. "Corporate social reporting in Germany: conceptual developments and practical experience," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 4(1/2), pages 87-107.
  • Handle: RePEc:zbw:espost:122525
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/122525/1/210390.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Dierkes, Meinolf, 1973. "Quality of life," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 27(30), pages 32-34/36/38.
    2. Dierkes, Meinolf & Preston, Lee E., 1977. "Corporate social accounting reporting for the physical environment: A critical review and implementation proposal," Accounting, Organizations and Society, Elsevier, vol. 2(1), pages 3-22, January.
    3. Preston, Lee E, 1975. "Corporation and Society: The Search for a Paradigm," Journal of Economic Literature, American Economic Association, vol. 13(2), pages 434-453, June.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Berthoin Antal, Ariane & Dierkes, Meinolf & MacMillan, Keith & Marz, Lutz, 2002. "Corporate social reporting revisited," Discussion Papers, Research Unit: Organisation and Technology FS II 02-105, WZB Berlin Social Science Center.
    2. Niskala, Mikael & Pretes, Michael, 1995. "Environmental reporting in Finland: A note on the use of annual reports," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 457-466, August.
    3. Patrycja Hąbek & Radosław Wolniak, 2016. "Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(1), pages 399-420, January.
    4. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    5. Dierkes, Meinolf & Berthoin Antal, Ariane, 1985. "The usefulness and use of social reporting information," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 10(1), pages 29-34.
    6. Christian Chan & Markus Milne, 1999. "Investor reactions to corporate environmental saints and sinners: an experimental analysis," Accounting and Business Research, Taylor & Francis Journals, vol. 29(4), pages 265-279.
    7. Berthoin Antal, Ariane, 1992. "Corporate social performance: rediscovering actors in their organizational contexts," EconStor Books, ZBW - Leibniz Information Centre for Economics, number 112226.
    8. Giovanni Azzone & Raffaella Manzini & Giuliano Noci, 1996. "Evolutionary Trends In Environmental Reporting," Business Strategy and the Environment, Wiley Blackwell, vol. 5(4), pages 219-230, December.
    9. Jane Andrew & Max Baker, 2020. "Corporate Social Responsibility Reporting: The Last 40 Years and a Path to Sharing Future Insights," Abacus, Accounting Foundation, University of Sydney, vol. 56(1), pages 35-65, March.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Patten, Dennis M., 2005. "The accuracy of financial report projections of future environmental capital expenditures: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 457-468, July.
    2. Herbohn, Kathleen, 2005. "A full cost environmental accounting experiment," Accounting, Organizations and Society, Elsevier, vol. 30(6), pages 519-536, August.
    3. Philip R. P. Coelho & James E. McClure & John A. Spry, 2003. "The Social Responsibility of Corporate Management: A Classical Critique," American Journal of Business, Emerald Group Publishing Limited, vol. 18(1), pages 15-24, April.
    4. Bruno Oxibar, 2005. "La Diffusion D'Information Societale : Outil De Mesure Et Determinants. Une Comparaison Multisupports," Post-Print halshs-00581258, HAL.
    5. David Gindis, 0. "On the origins, meaning and influence of Jensen and Meckling’s definition of the firm," Oxford Economic Papers, Oxford University Press, vol. 72(4), pages 966-984.
    6. Gray, Rob, 2013. "Back to basics: What do we mean by environmental (and social) accounting and what is it for?—A reaction to Thornton," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(6), pages 459-468.
    7. Comincioli, Nicola & Poddi, Laura & Vergalli, Sergio, 2012. "Corporate Social Responsibility and Firms’ Performance: A Stratigraphical Analysis," Economy and Society 139488, Fondazione Eni Enrico Mattei (FEEM).
    8. Michel Capron & Rob Gray, 2000. "Experimenting with assessing corporate social responsibility in France: an exploratory note on an initiative by social economy firms," European Accounting Review, Taylor & Francis Journals, vol. 9(1), pages 99-109.
    9. repec:dau:papers:123456789/577 is not listed on IDEAS
    10. Boeddeling, Jann, 2011. "Corporate Social Responsibility: Fundamentalstellung für Kapitalismus und Wirtschaftssoziologie," Wittener Diskussionspapiere zu alten und neuen Fragen der Wirtschaftswissenschaft 17/2011, Witten/Herdecke University, Faculty of Management and Economics.
    11. Lis, Bettina, 2012. "The Relevance of Corporate Social Responsibility for a Sustainable Human Resource Management: An Analysis of Organizational Attractiveness as a Determinant in Employees’ Selection of a (Potential) Emp," management revue - Socio-Economic Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 23(3), pages 279-295.
    12. Burnett, Royce D. & Hansen, Don R., 2008. "Ecoefficiency: Defining a role for environmental cost management," Accounting, Organizations and Society, Elsevier, vol. 33(6), pages 551-581, August.
    13. MuiChing Chan & John Watson & David Woodliff, 2014. "Corporate Governance Quality and CSR Disclosures," Journal of Business Ethics, Springer, vol. 125(1), pages 59-73, November.
    14. Clea Beatriz Macagnan & Rosane Maria Seibert, 2021. "Sustainability Indicators: Information Asymmetry Mitigators between Cooperative Organizations and Their Primary Stakeholders," Sustainability, MDPI, vol. 13(15), pages 1-16, July.
    15. Paolo Cominetti & Laura Poddi & Sergio Vergalli, 2013. "The Push Factors for Corporate Social Responsibility: A Probit Analysis," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(2), pages 1-2, April.
    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. Mohamed Chakib Kolsi & Osama F Attayah, 2018. "Environmental policy disclosures and sustainable development: Determinants, measure and impact on firm value for ADX listed companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(5), pages 807-818, September.
    18. Poddi, Laura & Vergalli, Sergio, 2009. "Does Corporate Social Responsibility Affect the Performance of Firms?," Institutions and Markets Papers 52531, Fondazione Eni Enrico Mattei (FEEM).
    19. Iveta Hajdúchová & Christian Mikler & Blanka Giertliová, 2019. "Corporate social responsibility in forestry," Journal of Forest Science, Czech Academy of Agricultural Sciences, vol. 65(11), pages 423-427.
    20. Petra F. A. Dilling, 2016. "Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies," Sustainability, MDPI, vol. 8(9), pages 1-26, September.
    21. Daniel Kouloukoui & Ângelo Marcio Oliveira Sant'Anna & Sônia Maria da Silva Gomes & Marcia Mara de Oliveira Marinho & Pieter de Jong & Asher Kiperstok & Ednildo Andrade Torres, 2019. "Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(4), pages 791-804, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:espost:122525. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: https://edirc.repec.org/data/zbwkide.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.