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The Institutional Promotion of Corporate Social Responsibility Reporting
Tschopp, Daniel Wells, Steve, author Barney, Doug
Tschopp, Daniel
Wells, Steve, author
Barney, Doug
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n111010.pdf
Adobe PDF, 131.39 KB
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Abstract
The level of Corporate Social Responsibility (CSR) reporting has evolved significantly in the past few decades. Efforts to predict the future growth of CSR reporting require an understanding of the influence external institutions have in the growth process. The purpose of this article is to identify the current and potential roles various institutions play in the promotion and diffusion of CRS reporting. The basic tenets of Institutional Theory are used in identifying the roles various institutions play in this process. The selected institutions include governments, CSR reporting organizations, and accounting standards boards. These selected institutions are analyzed to gain an understanding of what role they currently play in the promotion and diffusion of CSR reporting, and to determine how that role is likely to continue. The institutions are also analyzed to determine the role they have played in the promotion of financial reporting to determine if that role can be mirrored to that of CSR reporting. Interviews with representatives of selected institutions are used for additional support. In conclusion, most of the selected institutions already play a role in promoting CSR reporting in varying degrees. Significant differences between CSR reporting and financial reporting were identified which demonstrate that further growth and development of CSR reporting standards will not likely be identical to that of financial reporting; however, there are similarities in the institutional role various organizations can have in promoting CSR reporting standards. Hopefully this article begins a framework for the continued promotion and diffusion of CSR reporting.
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2012-03
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With permission of the license/copyright holder