A commentary on: corporate social responsibility reporting and reputation risk management

Adams, C. A. (2008) A commentary on: corporate social responsibility reporting and reputation risk management. Accounting, Auditing and Accountability Journal, 21(3), pp. 365-370. (doi: 10.1108/09513570810863950)

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Abstract

Purpose – The purpose of this paper is to provide a critical commentary on Bebbington, Larrinaga-Gonzales and Moneva, published in Accounting Auditing & Accountability Journal, Vol. 21 No. 3.

Design/methodology/approach – The paper provides an analysis and critique of Bebbington et al., with particular reference to the position it takes on where the literature in the field is at, where it is going, where it should go and the contribution their paper makes.

Findings – The paper finds that the approach taken by Bebbington et al. may hinder the contribution that reporting researchers can make to improving social and environmental performance.

Research limitations/implications – The paper suggests that rather than follow the approach of Bebbington et al., future research seeking to understand the role of reporting in a reputation risk management strategy might take a holistic approach to that strategy and engage with organisational participants.

Originality/value – The authors paper gives a different perspective on the contribution of Bebbington et al..

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Adams, Professor Carol
Authors: Adams, C. A.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Accounting, Auditing and Accountability Journal
Publisher:Emerald Group Publishing Ltd.
ISSN:1368-0668
ISSN (Online):1758-4205

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