search query: @indexterm ACCOUNTABILITY / total: 184
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| Author: | Cooper, S.M. Owen, D.L. |
| Title: | Corporate social reporting and stakeholder accountability: the missing link |
| Journal: | Accounting, Organizations and Society
2007 : OCT/NOV, VOL. 32:7-8, p. 649-667 |
| Index terms: | corporate responsibility social responsibility reporting stakeholders accountability companies United Kingdom |
| Language: | eng |
| Abstract: | This paper critically evaluates the degree of institutional reform, designed to empower stakeholders, thereby enhancing corporate accountability, accompanying the voluntary initiatives, together with that potentially ensuing from proposed regulations, ... , for mandatory publication of an Operating and Financial Review by U.K. quoted companies. It is concluded that both forms of disclosure offer little in the way of opportunity for facilitating action on the part of organizational stakeholders. Therefore, they cannot be viewed as exercises in accountability. |
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