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• W1993006443 abstract "Prior empirical research into factors which are influential in determining the extent and nature of corporate social reporting has primarily been concerned with the impact of corporate characteristics (such as size and industry grouping) or general contextual factors (such as the social, political and economic context). Relatively little prior work has examined the internal contextual factors and their impact on reporting despite increasing emphasis in the field of practice on reporting processes and governance structures. In this study interviews were conducted with seven large multinational companies in the chemical and pharmaceutical sectors of the UK and Germany in order to identify any internal contextual factors influencing the nature and extent of reporting. The work highlights the lack of explanatory power of the existing social reporting theories. A more inclusive model of corporate social reporting is presented." @default.
• W1993006443 created "2016-06-24" @default.
• W1993006443 creator A5030168529 @default.
• W1993006443 date "2002-05-01" @default.
• W1993006443 modified "2023-10-03" @default.
• W1993006443 title "Internal organisational factors influencing corporate social and ethical reporting" @default.
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• W1993006443 doi "https://doi.org/10.1108/09513570210418905" @default.
• W1993006443 hasPublicationYear "2002" @default.
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