Year: 2013
Type: article
Abstract: The overall purpose of this thesis is to examine how and why internal processes,\nsystems, and structures influence the construction of social and environmental\nreports. The three papers that are included in this thesis approach this research\nobjective from three different but interrelated perspectives. Each of these\nperspectives is an essential aspect of reporting practices. By conducting case\nstudies and including organisational members who participate in social and\nenvironmental reporting (SER) processes (Adams and Whelan, 2009; Farneti and\nGuthrie, 2009), this thesis strives to contribute to increased knowledge regarding\norganisational reporting behaviours and the construction of SER (Laine, 2009;\nParker, 2007; Thomson and Bebbington, 2005; Adams, 2004; Gray, 2005; Adams\nand Larrinaga-González, 2007; Tilt, 2006; O'Dwyer, 2005b; Spence and Rinaldi,\n2012; O'Dwyer et al., 2011; Tregidga et al., 2012b). Thus, by attempting to ‘look\ninside organisations’ and by emphasising the role of the organisational context, the\nthree articles of this thesis provide insights into details regarding 1) the reporting\nenvironment and audit trail; 2) the role of stakeholder engagement in SER; and 3)\nwhy certain impacts of organisational activities are included (or excluded) in\nsocial and environmental reports. The three papers addressing these topics have\nbeen motivated by an aspiration to establish a more nuanced understanding of the\ncurrent state of SER.
Authors: Mia Kaspersen, Solbjerg Plads
Institution: Copenhagen Business School
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2563358864