Corporate social reporting revisited

Ariane Berthoin Antal, Meinolf Dierkes, Keith MacMillan and Lutz Marz

No FS II 02-105, Discussion Papers, Research Unit: Organisation and Technology from WZB Berlin Social Science Center

Abstract: The intensity and scope of attention to the (negative) impacts of business activities on the social and natural environment have waxed and waned over the past forty years. A revival of interest on a wide scale is visible and audible again today. Numerous organizations, including the United Nations, the European Commission, national governments, and public interest groups, are calling for business to publish reports documenting their impacts on society and the environment. What can be learned from the early years of work in the area of corporate social responsibility and responsiveness, and how must the methods be altered in light of the changes that have occurred in the way the topic is defined today and in light of the new media available, especially the internet? This article tackles these two questions first by recalling which of the original concepts were found particularly useful, outlining their key strengths and weaknesses, and then by exploring the factors that currently characterize the field.

Date: 2002
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