Social Reporting and New Governance Regulation: The Prospects of Achieving Corporate Accountability through Transparency

By David Hess. 2007

273 citations recorded by the source corpus.

Subfields: Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/0a41c58d340cfc988963a741c4a55b67a5caa54f

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Citations in the corpus

Input and output legitimacy of multi-stakeholder initiatives (2012, background): “…go beyond state requirements (Christmann & Taylor, 2001), they help to alleviate corruption (Kwok & Tadesse, 2006; Luo, 2006), and they increasingly communicate on such CSR activities, as well as on the values that underlie their engagement in such activities (Hess, 2007; Maignan & Ralston, 2002).”
Should corporate social reporting be voluntary or mandatory? Evidence from the banking sector in France and the United States (2010, background): “limited time frame to complete those reports after the law was passed (Hess, 2007a). Some say of mandatory reporting that regulation oftentimes stimulates an increase in the quantity of information disclosed, but not in the quality. Hess (2007a), concurs that when mandatory disclosure is paired with”
Mandatory Non-financial Disclosure and Its Influence on CSR: An International Comparison (2019, background): “On its own, business self-regulation may result in substantial information asymmetries (Hess, 2007), making it impossible for stakeholders to determine whether managers are really acting in their best interest or not.”
Accountability in Training Transfer: Adapting Schlenker’s Model of Responsibility to a Persistent but Solvable Problem (2009, background): “Accountability, although strongly undergirding many contemporary management practices (e.g., pay for performance, corporate social responsibility, balanced scorecards; Hess, 2007), has only more recently surfaced in the training literature.”
How Do Firms Comply with International Sustainability Standards? Processes and Consequences of Adopting the Global Reporting Initiative (2015, background): “Hess, 2007; Scherer et al., 2006; van Oosterhout, 2010). However, the business regulation literature does offer an empirical perspective on the mechanisms of private ‘hard’ regulation (Edelman, 1990; Parker & Nielsen, 2011), discussing, inter alia, the ideas of ‘responsive regulation’ (Braithwaite, ”
The New Political Role of Business in a Globalized World – A Review of a New Perspective on CSR and its Implications for the Firm, Governance, and Democracy (2011, unknown): “…such as CSR reporting have been discussed, for instance, as “an important form of new governance regulation to achieve stakeholder accountability” (Hess 2007, p. 453), as “democratic experimentalism” (Hess 2008, p. 447), an organizational learning tool for CSR (Gond and Herrbach 2006), but also…”
CSR, Transparency and the Role of Intermediate Organisations (2008, methodology): “Hess (2007) concludes that the laws in the UK and France are not more than weak compromises that do not appear to be much stronger than voluntary reporting initiatives. xvii Guideline 400 of the Council for the Annual Report (2003) provides recommendations for information about CSR in the financial…”
Decoupling Among CSR Policies, Programs, and Impacts: An Empirical Study (2019, background): “More transparency on CSP enforces the reputation mechanism (Hess, 2007).”