Hadfields Ltd: its annual general meetings 1903–1939 and their relevance for contemporary corporate social reporting

Josephine Maltby

The British Accounting Review, 2004, vol. 36, issue 4, 415-439

Abstract: Little attention has been given to studies of the historical antecedents of corporate social reporting (CSR). The paper looks at the disclosures made by Hadfields Ltd and other British companies at the beginning of the 20th century, and finds that these included topics such as economic, political and industrial relations conditions, in a style analogous to that employed in CSR reporting today, during periods of difficulty and conflict for the reporting companies. The paper concludes that these findings support the argument that CSR may be less a reflection of a new relationship between companies and society than another form of what Milne calls ‘advocacy advertising’.

Keywords: Social reporting; Hadfields Ltd; Accounting; Annual General Meeting (search for similar items in EconPapers)
Date: 2004
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Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:36:y:2004:i:4:p:415-439

DOI: 10.1016/j.bar.2004.07.016

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