Notwithstanding an increasing interest in business practice, the dynamics of effective nonfinancial disclosure implementation are still largely unexplored. CSR disclosure represents the knowledge base for stakeholders and results from a set of internal procedures by which companies are held accountable to them. How must the accountability process behind CSR disclosure be structured most effectively? In addressing this research question, we propose an in-depth qualitative analysis of the evolution in the accountability practices of an exemplary case study. Evidence suggests how benefits from disclosure, in terms of improved CSP, are produced by integration of a corporate-wide orientation toward stakeholders into the whole set of accounting, auditing, and reporting procedures. By means of stakeholder empowerment throughout the accountability process, disclosure becomes a means toward leveraging relationships and supporting company-stakeholder reciprocal understanding.

Investigating the accountability dynamics underlying effective CSR disclosure

VURRO, CLODIA;PERRINI, FRANCESCO
2011

Abstract

Notwithstanding an increasing interest in business practice, the dynamics of effective nonfinancial disclosure implementation are still largely unexplored. CSR disclosure represents the knowledge base for stakeholders and results from a set of internal procedures by which companies are held accountable to them. How must the accountability process behind CSR disclosure be structured most effectively? In addressing this research question, we propose an in-depth qualitative analysis of the evolution in the accountability practices of an exemplary case study. Evidence suggests how benefits from disclosure, in terms of improved CSP, are produced by integration of a corporate-wide orientation toward stakeholders into the whole set of accounting, auditing, and reporting procedures. By means of stakeholder empowerment throughout the accountability process, disclosure becomes a means toward leveraging relationships and supporting company-stakeholder reciprocal understanding.
2011
9781849803717
A. Tencati, F. Perrini
Business Ethics and Corporate Sustainability
Vurro, Clodia; Perrini, Francesco
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11565/3790525
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 0
  • ???jsp.display-item.citation.isi??? ND
social impact