Article ID Journal Published Year Pages File Type
1003759 Accounting Forum 2009 10 Pages PDF
Abstract

Recent research on social and environmental (SE) reporting has focused on corporations, rather than public sector agencies. Also, there has been little interest in ascertaining the views of preparers of accounts regarding SE reporting. This study analysed why a group of “better practice” organisations reported on SE matters. The researchers conducted semi-structured interviews with key preparers in the various organisations and found that their reporting was informed by the latest GRI and aimed at mostly internal stakeholders. The annual report was only one of the media used for disclosure and adoption was driven by a key individual in the organisation.

Related Topics
Social Sciences and Humanities Business, Management and Accounting Accounting
Authors
, ,