An Attempt at the Classification of a Quarter of (Non-Critical) Corporate Social Reporting
AbstractWhilstÂ corporateÂ social responsibility (CSResÂ hereafter)Â perhaps has a long history,Â corporateÂ social reportingÂ (CSRepÂ hereafter)Â isÂ probablyÂ of moreÂ recent origin.Â ThusÂ althoughÂ GuthrieÂ andÂ ParkerÂ (1989)Â wereÂ ableÂ toÂ showÂ inÂ their longitudinal study of Broken Hill Proprietary eyidence of CSRep activity (as revealed via the company's annual reports), going back to the last century, such studies remain a rarity (although see also Hogner 1982; and NiemarkÂ 1992).The major early developments in the field of CSRep seem to have occurred in the USA in the earlvÂ 1970s. with the emergence of two parallel initiatives.Firstly,Â thereÂ wasÂ theÂ developmentÂ ofÂ whatÂ mightÂ beÂ calledÂ generalised modelsÂ of CSRep.Â TheseÂ wereÂ mÂ some casesÂ highly theoreticalÂ and exhibited great difficultyÂ ofÂ applicationÂ toÂ realÂ lifeÂ organisations
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