Corporate social reporting and stakeholder accountability:the missing link

By S. Cooper, David Owen. 2007

697 citations recorded by the source corpus.

Subfields: Finance, Information Systems and Management, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/a9cc6156bd929e74a1104be1ef00f4e556996119

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Citations in the corpus

The absence of corporate social responsibility reporting in Bangladesh (2011, background): “Cooper and Owen (2007) question whether stakeholders are able to enter into discourse or dialogue with corporations and concerns have also been raised (Belal & Roberts, 2011; Belal, 2002; O'Dwyer, 2002; Owen, Swift, & Hunt, 2001; Owen, Swift, Humphrey, & Bowerman, 2000) that current CSR reporting…”
Value-Enhancing Capabilities of CSR: A Brief Review of Contemporary Literature (2014, neutral): “Several studies have explored the potentiality and challenges of auditing CSR disclosures (Morrimoto et al., 2005; O’Dwyer & Owen, 2005, 2007; Cooper & Owen, 2007; Mock et al., 2007; Darnall et al., 2009; Kolk & Perego, 2010).”
Corporate environmental responsibility and accountability: What chance in vulnerable Bangladesh? (2015, neutral): “Prior social and environmental accountability literature related to Bangladesh has mainly concentrated on the social aspects (see for example, Belal & Cooper, 2011; Belal & Owen, 2007; Islam & Deegan, 2008).”
Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum (2013, methodology): “In considering the prioritisation of stakeholder power and interest further, Cooper and Owen (2007) analysed a framework for examining the relationship between CSR and organisational financial performance. Their paper suggests that some ambiguity in any empirical research findings may arise from the”
The Impact of Board Gender Diversity and Foreign Institutional Investors on the Corporate Social Responsibility (CSR) Engagement of Chinese Listed Companies (2019, background): “Furthermore, foreign investors prefer to invest in companies that are socially responsible for further reducing risk [51].”
Revisiting the Vexing Question: Does Superior Corporate Social Performance Lead to Improved Financial Performance? (2009, background): “Corporations in Europe, the USA and many other countries are increasingly highlighting their CSR credentials through paper or web-based reporting of environmental, social and sustainability performance (Cooper & Owen 2007).”
Accountability in a Global Economy: The Emergence of International Accountability Standards (2011, neutral): “Vice versa, AA1000 is compatible and partly redundant with the GRI in that it also provides principles outlining how to achieve high-quality assurance of non-financial information (Cooper & Owen, 2007: 650).”
Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment (2016, background): “Cooper and Owen (2007) suggest that CSR reporting is country dependent and that research on CSR disclosure in developing countries is particularly necessary.”
Corporate sustainability reporting of major commercial banks in line with GRI: Bangladesh evidence (2011, background): “Overall, the dearth of disclosure with respect to GRI FSS specific issues (9 out of 16 indicators under examination were not addressed by the sample companies) signify that that banks' large range of accountability relationships and their subsequent disclosures of social and environmental informatio”
The nature, use and impression management of graphs in social and environmental accounting (2011, background): “Overall, therefore, hese findings are consistent with the idea that primarily companies are producing graphs to influence the attitudes and erceptions of their stakeholders rather than being exercises in accountability (Cooper & Owen, 2007).”
Who and What Really Counts? Stakeholder Prioritization and Accounting for Social Value (2015, neutral): “…organization communicates its value to stakeholders, and, subsequently, in how stakeholders perceive the worth of the VC 2015 John Wiley & Sons Ltd and Society for the Advancement of Management Studies organization (Chapman et al., 2009; Cooper and Owen, 2007; Hines, 1988; Miller and Power, 2013).”
Interrogating accountability: An illustration of the use of Leximancer software for qualitative data analysis (2010, background): “These aspects include social accounting and reporting ( Cooper and Owen, 2007”