Introduction
Recent decades have seen considerable attention paid to how corporations discharge their social responsibilities, as well as to the way in which this is reported. Various approaches have evolved over the years, and in 2015, Tschopp and Huefner (p. 566) noted that “There are hundreds of domestic CSR reporting guidelines, principles, regulations, and standards, and several other global initiatives, such as Organization for Economic Cooperation and Development (OECD) Guidelines, International Labour Organization (ILO) Conventions, and International Organization for Standardization (ISO) Standards.” They further identified, based on prior literature and CorporateRegister.com (ostensibly the world’s largest online directory of CSR reports), that the most widely recognized CSR reporting frameworks were the Global Reporting Initiative (GRI), AccountAbility’s AA1000...
This is a preview of subscription content, log in via an institution to check access.
References
CDP (2017) https://www.cdp.net/en. Accessed 14 July 2017
GRI (2017) https://www.globalreporting.org/information/about-gri/Pages/default.aspx. Accessed 18 July 2017
IIRC (2013) The International <IR> Framework. Retrieved 14 July 2017 from: http://www.theiirc.org/international-ir-framework/
IIRC (2017) https://integratedreporting.org/. Accessed 14 July 2017
Rupley K, Brown D, Marshall S (2017) Evolution of corporate reporting: from stand-alone corporate social responsibility reporting to integrated reporting. Res Account Regul 29:172–176
SASB (2017) https://www.sasb.org/. Accessed 18 July 2017
Stent W, Dowler T (2015) Early assessments of the gap between integrated reporting and current corporate reporting. Meditari Account Res 23(1):92–117
Tschopp D, Huefner R (2015) Comparing the evolution of CSR reporting to that of financial reporting. J Bus Ethics 127(1):565–577
Tschopp D, Natanski M (2014) The harmonization and convergence of corporate social responsibility reporting standards. J Bus Ethics 125(1):147–162
WBCSD (2017) http://www.wbcsd.org/. Accessed 18 July 2017
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Section Editor information
Rights and permissions
Copyright information
© 2018 Springer International Publishing AG, part of Springer Nature
About this entry
Cite this entry
Stent, W. (2018). Corporate Social Responsibility Reporting Frameworks. In: Poff, D., Michalos, A. (eds) Encyclopedia of Business and Professional Ethics. Springer, Cham. https://doi.org/10.1007/978-3-319-23514-1_220-1
Download citation
DOI: https://doi.org/10.1007/978-3-319-23514-1_220-1
Received:
Accepted:
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-23514-1
Online ISBN: 978-3-319-23514-1
eBook Packages: Religion and PhilosophyReference Module Humanities and Social SciencesReference Module Business, Economics and Social Sciences