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Corporate Social Responsibility and Financial Reporting

In: International Dimensions of Sustainable Management

Author

Listed:
  • Solovey Tatiana

    (St. Petersburg State University)

Abstract

This chapter reviews the evaluation of definitions of financial, corporate social responsibility, and integrated reporting (IR) used over time to reveal points of understanding what quality of these reporting means. Management literature uses many terms to refer social and environmental reporting (e.g., corporate social responsibility reporting (CSRR), sustainability reporting (SR), social and environmental reporting (SER), and corporate accountability (CA)), but there is no clear distinction between these terms. First, the author summarizes definitions of CSRR, SR, SER, and CA to identify the definitional differences between the various types of reporting. Second, the author quantifies the articles published about financial, CSR, and integrated reporting in general management, accounting, and specialized journals to analyze the evaluation of reporting. Finally, the author analyzes differences in understanding what quality of reporting means and identifies opportunities to improve the quality with multi-stakeholder network.

Suggested Citation

  • Solovey Tatiana, 2019. "Corporate Social Responsibility and Financial Reporting," CSR, Sustainability, Ethics & Governance, in: René Schmidpeter & Nicholas Capaldi & Samuel O. Idowu & Anika Stürenberg Herrera (ed.), International Dimensions of Sustainable Management, pages 113-131, Springer.
    • Handle: RePEc:spr:csrchp:978-3-030-04819-8_8
    DOI: 10.1007/978-3-030-04819-8_8
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