Assessing quality assessment of corporate social reporting: UK perspectives

Kim Hammond and Samantha Miles

Accounting Forum, 2004, vol. 28, issue 1, 61-79

Abstract: This paper examines evaluation systems of UK corporate environmental and social reporting (CSR). Three issues are addressed: what do corporations and quality assessors (QAs) regard as quality CSR; problems with quality assessment in practice, and; formal monitoring processes and award schemes as a determinant and driver of CSR. Findings are informed by interviews with four UK-based assessment organisations and 60 corporate representatives. The paper concludes that: corporations adopt less comprehensive definitions of quality than QAs; QAs adopt more stringent definitions of quality than academics; methodological problems of quality assessment highlighted in the academic literature are experienced by QAs; and that benchmarking and award schemes are important drivers of CSR.

Date: 2004
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Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:28:y:2004:i:1:p:61-79

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DOI: 10.1016/j.accfor.2004.04.005

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