Corporate Social Responsibility (eBook)

a case study guide for Management Accountants

John Innes, Gweneth Norris (Autoren)

eBook Download: PDF

2005 | 1. Auflage
112 Seiten
Elsevier Science (Verlag)
978-0-08-047689-6 (ISBN)

Infos

Corporate Social Responsiblity is based on critical insight gained by analysing four large companies' experiences of corporate social responsibility. This study highlights the inadequacies of social and ethical reporting by business, both in terms of the ad-hoc nature of the information currently reported, and the absence of internal reporting. It will serve as evidence to companies, that producing a glossy report does not necessarily equal social responsibility.

* Explores the problems faced by firms seeking to develop their own social performance strategies
* Explores corporate governance issues
* Offers a grounded theory approach, involving full taping and transcribing of all interviews

Inhalt

Cover 1
Contents 4
Acknowledgements 6
Executive Summary 8
Stakeholder Groups and Social Performance 8
Externally Reported Social Performance Measures, Social Values and Decision-making 9
Internally and Externally Reported Social Performance Measures 10
Social Information Needs of Managers 11
Social Performance Measures and Performance Evaluation System 12
Developing Internal Social Performance Information Systems 12
1 Introduction 14
Objectives 16
Case Studies 16
Overview 17
2 Literature Review 20
Focus on Social Reporting 22
Social Performance 23
Managerial Processes 24
Social Accountability Versus Management Control 25
Focus on Practice 26
3 Case Study A 30
Organisation 32
Data Sources 32
Published Social Information 32
Community Involvement 32
Customers 33
Employees (Including Managers) 33
Environment 33
Suppliers 34
Findings 34
Stakeholders 34
Decision-making 36
Internal Performance Measures 38
Social Values and Controls 40
Conclusions 41
Practical Lessons Learned 43
4 Case Study B 46
Organisation 48
Data Sources 48
Published Social Information 48
Findings 50
Stakeholders 50
Decision-making and Organisational Values 52
Internal Performance Measures 55
Community Investment 55
Educational Liaison 57
Conclusions 58
Practical Lessons Learned 60
5 Case Study C 62
Organisation 64
Data Sources 64
Published Social Information 64
Findings 65
Stakeholders 65
Decision-making 69
Internal Performance Measures 71
Environmental Activities 72
One Interviewee Stated 73
Another Interviewee Confirmed 73
In Relation to the Environmental and Ethical Performance of C, One Interviewee Explained 73
Another Interviewee Said 73
Conclusions 74
Practical Lessons Learned 75
6 Case Study D 76
Organisation 78
Data Sources 78
Published Social Information 78
Findings 80
Stakeholders 80
Decision-making 82
Internal Performance Measures 84
Social Values Working Group 86
Conclusions 87
Practical Lessons Learned 88
7 Cross-case Analysis 90
Stakeholder Groups 92
Meaning of Social Performance 93
Externally Reported Social Performance Measures and Decision-making 94
Internally and Externally Reported Social Performance Measures 96
Case A 97
Case B 97
Case C 98
Case D 98
Social Information Needs of Managers 99
Social Performance Measures and Performance Evaluation System 100
8 Conclusions 102
Reasons for Emphasis on Social Performance 104
Views of Accountants and Managers 104
Stakeholders 105
Decision-making 106
Internal Performance Measures 107
Social Values and Controls 108
Findings in Relation to Literature 110
Developing Internal Social Performance Information Systems (ISPIS) 111
Overview 112
References 114
Index 122

Produkt-Details

• Erscheint lt. Verlag: 4.5.2005
• Sprache: englisch
• Themenwelt: Sachbuch/Ratgeber
• Themenwelt: Recht / Steuern ► Wirtschaftsrecht
• Themenwelt: Technik ► Architektur
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Finanzierung
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Marketing / Vertrieb
• Themenwelt: Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
• Themenwelt: Betriebswirtschaft / Management ► Spezielle Betriebswirtschaftslehre ► Bankbetriebslehre
• ISBN-10: 0-08-047689-9 / 0080476899
• ISBN-13: 978-0-08-047689-6 / 9780080476896