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Author:Stittle, J.
Title:UK Corporate Ethical Reporting-A Failure to Inform: Some Evidence from Company Annual Reports
Journal:Business and Society Review
2002 : 107:3, p. 349-370
Index terms:UNITED KINGDOM
ETHICS
BUSINESS ETHICS
COMPANY REPORTS
Language:eng
Abstract:Some companies, as a matter of course, are now publishing a statement and explanation of their ethical objectives either contained within, or as a supplementary report to, their statutory annual report. However, as this paper shows, there are significant distortions and omissions of information concerning ethical issues in current UK reporting systems. Most UK companies fail to report meaningfully on the ethical nature, extent, and implications of their trading and operating activities. Selective evidence from ten leading UK listed companies indicates that companies tend to use the reporting of ethical issues to portray their own image in a "positive" or "favorable" light.
SCIMA record nr: 241812
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