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Corporate Social Responsibility and Financial Reporting

Separate Pasts and Common Future in Integrated Reporting
  • Solovey TatianaEmail author
Chapter
Part of the CSR, Sustainability, Ethics & Governance book series (CSEG)

Abstract

This chapter reviews the evaluation of definitions of financial, corporate social responsibility, and integrated reporting (IR) used over time to reveal points of understanding what quality of these reporting means. Management literature uses many terms to refer social and environmental reporting (e.g., corporate social responsibility reporting (CSRR), sustainability reporting (SR), social and environmental reporting (SER), and corporate accountability (CA)), but there is no clear distinction between these terms. First, the author summarizes definitions of CSRR, SR, SER, and CA to identify the definitional differences between the various types of reporting. Second, the author quantifies the articles published about financial, CSR, and integrated reporting in general management, accounting, and specialized journals to analyze the evaluation of reporting. Finally, the author analyzes differences in understanding what quality of reporting means and identifies opportunities to improve the quality with multi-stakeholder network.

Keywords

Financial reporting Corporate social responsibility reporting Integrated reporting Reporting quality Multi-stakeholder network 

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Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  1. 1.St. Petersburg State UniversitySaint-PetersburgRussia

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