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...

Purpose – The principal objective of this paper is to expand the scope of legitimacy theory (LT) through a detailed analysis of the links that exist between the legitimising strategies of firms and the characteristics of the political environment in which they are...

The results of KPMG surveys of corporate social responsibility reveal that while, in 1993, 13% of the top 100 companies in 10 countries published a separate report about their environmental and social impacts, this figure almost tripled to 33% (for 16 countries) in the 2005 survey. At the same...

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...