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Issues in Corporate Social and Environmental Reporting Research: An Overview

2007; Sebelas Maret University; Volume: 1; Issue: 1 Linguagem: Inglês

10.22164/isea.v1i1.9

2460-6081

Manuel Castelo Branco, Lúcia Lima Rodrigues,

Management and Organizational Studies

This paper provides an analysis of some relevant issues in corporate social and environmental reporting (CSER) research by way of review of relevant literature. Issues in the following two main areas of CSER research are identified: the methodologies used to capture empirical data on CSER; and how to theoretically interpret the trends of CSER. An overview of these issues is provided and some clues to understand what is at stake are offered. We argue that the choice of methods used to collect empirical data on CSER depends upon the context in which the organisations operate and the purpose of the study to be made. Because of the large array of factors affecting companies‟ decisions to engage in social responsibility activities and disclosure, the use of multi-theoretical frameworks is proposed.