Do corporate social responsibility (CSR) reports provide shareholders and stakeholders with useful information on corporate social and environmental performance or are they merely a public relations vehicle? Answer this question by reference to a variety
the texts and books mention in the referencing requirements section must be used. specific to its page numbers.
You need to demonstrate the application of a range of accounting theories to answer the essay question. You are expected to read around the subject and will be rewarded, if you refer to journal articles or other authoritative sources of information to support your arguments. References in the references section should be mentioned in the text and vice versa.
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Referencing Requirements:
A good starting point is the lists of references at the end of the relevant chapters in the two main textbooks. You may also want to read the following journal articles, but please bear in mind that this list is not exhaustive.
Brennan, N. M. and Merkl-Davies, D. M. (2013), “Accounting Narratives and Impression management”, In: Jackson, L., Davison, J., and Craig, R. (eds.), Routledge Companion to Communication in Accounting. Routledge, pp. 109-132.
Deegan, C. and Rankin, M. (1996), “An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Authority”, Accounting, Auditing, and Accountability Journal, Vol. 9 No. 2, pp. 50-67.
Corporate Watch, What’s Wrong with Corporate social Responsibility?
Hooghiemstra, R. (2000), “Corporate communication and impression management – New perspectives why companies engage in corporate social reporting”, Journal of Business Ethics, Vol. 27 No. 1-2, pp. 55-68.
Mahoney, L.S., Thorne, L., Cecil, L., and LaGore, W. (2013), “A research note on standalone corporate social responsibility reports: Signaling or greenwashing?”, Critical Perspectives on Accounting, Vol. 24 No. 4-5, pp. 350-359.
Merkl-Davies, D. M. and Brennan, N. M. (2011), “A Conceptual Framework of Impression Management: New insights from psychology, sociology, and critical perspectives”, Accounting and Business Research, Vol. 41 No. 5, pp. 415-437.
Moir, L. (2001), “What do we mean by corporate social responsibility?”, Corporate Governance, Vol. 1 No. 2, pp. 16-22