Corporate Social And Environmental Reporting In The Large Retail Distribution Sector

被引：6

作者：

Baker, C. Richard ^{[1
]}

Cohanier, Bruno ^{[2
]}

Pederzoli, Daniele ^{[2
]}

机构：

[1] Adelphi Univ, One South Ave, Garden City, NY 11530 USA

[2] Rouen Business Sch, F-76825 Rouen, France

来源：

2ND ANNUAL INTERNATIONAL CONFERENCE ON ACCOUNTING AND FINANCE (AF 2012) AND QUALITATIVE AND QUANTITATIVE ECONOMICS RESEARCH (QQE 2012) | 2012年 / 2卷

关键词：

Corporate Social and Environmental Reporting; Retail Distribution Sector; FORMAL-STRUCTURE; ORGANIZATIONS; ACCOUNTABILITY;

D O I：

10.1016/S2212-5671(12)00081-0

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper investigates the corporate social and environmental reporting (CSER) practices of companies in the large retail distribution sector. This industry appears to have been relatively reticent in developing its CSER practices. Hence, the focus of our paper is on an investigation of the reasons for the apparently slow development of CSER practices in the retail industry. Because CSER reports remain voluntary in many countries, we believe that it would be useful to investigate the extent and nature of these reporting practices in a specific industry and to inquire into the institutional forces either internal or external to the industry that may have prompted a greater response to CSER. (C) 2012 The Authors. Published by Elsevier Ltd. Selection and/or peer-review under responsibility of Global Science and Technology Forum

引用

页码：209 / 218

页数：10

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