Developments in company reporting on workplace gender equality? A corporate social responsibility perspective

被引：53

作者：

Grosser, Kate ^{[1
]}

Moon, Jeremy ^{[1
]}

机构：

[1] Nottingham Univ Business Sch, Int Ctr Corp Social Responsibil, Jubilee Campus,Wollaton Rd, Nottingham NG8 1BB, England

来源：

ACCOUNTING FORUM | 2008年 / 32卷 / 03期

关键词：

Gender equality; Corporate reporting; Corporate social responsibility; Accountability; Regulation;

D O I：

10.1016/j.accfor.2008.01.004

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper investigates the extent to which external reporting by UK best practice companies now includes performance information about gender equality in the workplace. It examines the reasons for company disclosure on this issue and the barriers to better reporting. It finds that new and substantial forms of gender performance reporting have emerged. However such reporting remains idiosyncratic and largely non-comparable. Market, civil society and governmental drivers inform reporting practices, however firms perceive no strong demand for, and significant risks associated with more detailed reporting. The paper considers policy options beyond regulation. (C) 2008 Elsevier Ltd. All rights reserved.

引用

页码：179 / 198

页数：20

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