Corporate, Social, Ethical and Environmental Reporting (SEER) should ideally discharge the accountability of an organisation to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that the advocates of SEER recommend that it be made...

Purpose - To explore the proposition that corporate social responsibility reporting could be viewed as both as an outcome of and part of reputation risk management processes (we phrase this as being the reputation risk management thesis). Design/methodology/approach - The paper outlines how...