A comparative study of the contents of corporate social responsibility reports of UK companies

Management of Environmental Quality: An International Journal

Volumn 15, Issue 4, 2004, Pages 420-437

  Idowu, Samuel O ^a   Towler, Brian A ^b  

^a LONDON METROPOLITAN UNIVERSITY   (United Kingdom)

^b Department of Business and Professional Studies   (United Kingdom)

Author keywords

Business policy; Environmental health and safety; Ethics; Information disclosure; Management accountability; Social responsibility

Indexed keywords

EID: 23744502226     PISSN: 14777835     EISSN: None     Source Type: Journal    
DOI: 10.1108/14777830410540153     Document Type: Review

References (77)

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2. Cooper, B. (2003), "Corporate social responsibility: the Holy Grail?", Chartered Secretary, July, pp. 12-16.
3. Crowther, D. (2003), "Corporate social reporting: genuine action or window dressing?", in Crowther, D. and Rayman-Bacchus, L. (Eds), Perspectives on Corporate Social Responsibility, Ashgate, Aldershot, pp. 140-60.
4. DTI (2001), Business and Society: Developing Corporate Social Responsibility in the UK, Department of Trade & Industry, London.
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8. Gray, R., Owen, D. and Adams, C. (1996), Accounting and Accountability: Changes and Challenges in Corporate Social Environmental Reporting, Prentice-Hall, Englewood Cliffs, NJ.
9. Guthrie, J. and Parker, L. (1990), "Corporate social disclosure practice: a comparative international analysis", Advances in Public Interest Accounting, Vol. 3, pp. 159-75.
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11. Holland, L. and Foo, Y.B. (2003), "Differences in environmental reporting practices in the UK and the USA: the legal and regulatory context", The British Accounting Review, Vol. 35, pp. 1-18.
12. Idowu, S. (1989), "Accountable to society", Pass Magazine, November, pp. 14-15.
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14. Patten, D.M. (1992), "Intra-industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory", Accounting, Organisation and Society, Vol. 17 No. 5, pp. 471-5.
15. Ramanathan, K.V. (1976), "Toward a theory of corporate social accounting", Accounting Review, January, pp. 704-11.
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17. Schaltegger, S., Muller, K. and Hindrichsen, H. (1996), Corporate Environmental Accounting, John Wiley & Sons, Chichester.
18. Schreuder, H. (1979), "Corporate social reporting in the Federal Republic of Germany: an overview", Accounting, Organisation and Society, Vol. 4 No. 1/2, pp. 109-22.
19. Balfour Beatty (2002), Safety, Environment and Social Report, Balfour Beatty, London.
20. Barclays plc (2002), Making Business Sense: Corporate Social Responsibility Report, Barclays plc, Pontefract.
21. BG Group (2002), Annual Report and Accounts, BG Group, Reading, pp. 35-7.
22. BG Group (2002), Annual Review, BG Group, Reading, pp. 9-10.
23. Bradford & Bingley (2002), Annual Report and Accounts, Bradford & Bingley, Bingley, pp. 31-3.
24. Centrica (2002a), Annual Report and Accounts, Centrica, Pontefract, pp. 19-20.
25. Centrica (2002b), Annual Review and Summary: Financial Statement, Centrica, Pontefract, p. 10.
26. Friends Provident (2002a), Growing Our Business: Annual Report & Accounts, Friends Provident, Castletown, pp. 30-2.
27. Friends Provident (2002b), Committed to Making a Difference: The 2002 Corporate Social Responsibility Report, Friends Provident, Castletown.
28. Idowu, S. (1983), "An examination of the audiences to which corporate social accounting reports are aimed", unpublished MSc dissertation, University of Stirling, Stirling.
29. Kingston Communications (2003), Our Annual Report, Kingston Communications, Hull, p. 17.
30. Manchester United plc (2002), Not just a football club..., Annual Report, Manchester, pp. 22-5.
31. 2 (2003), Annual Review: How We're Doing?, p. 19.
32. National Grid Transco (2003a), Annual Report and Accounts 2002/03, National Grid Transco, London, pp. 21-5.
33. National Grid Transco (2003b), Annual Review 2002/03, National Grid Transco, London, pp. 12-13.
34. Northern Foods (2003), Northern Foods Plc Annual Review, pp. 18-20.
35. Northern Rock Building Society (2002), Annual Report and Accounts, Northern Rock, Gosforth, pp. 31-2.
36. Northern Rock Building Society (2002), Community and Environmental Report, Northern Rock, Gosforth.
37. Safeway (2002), Building Safeway plc: Annual Report and Accounts 2002, Safeway, Hayes, pp. 32-3.
38. Tesco (2002), Corporate Social Responsibility Review 2001/02, Tesco, Cheshunt.
39. Royal Bank of Scotland Group (The) (2002), Make it Happen: Community and Environment Report, Royal Bank of Scotland Group, Edinburgh.
40. Royal Dutch/Shell Group (The) (2002), Meeting the Energy Challenge: The Shell Report, Royal Dutch/Shell Group, London.
41. Tullow Oil plc (2002), Annual Report & Accounts, Tullow Oil plc, London, pp. 24-5.
42. Eichhorn, P. (1974), Gesellschaftsbezongene Unternehmensrechnung, Verlag Otto Schwarz, Gottingen.
43. Gray, R., Kouhy, R. and Lavers, S. (1995), "Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure", Accounting, Auditing and Accountability Journal, Vol. 8 No. 2, pp. 47-77.
44. Gray, R., Owen, D. and Adams, C. (1996), Accounting and Accountability: Changes and Challenges in Corporate Social Environmental Reporting, Prentice-Hall, Englewood Cliffs, NJ.
45. Guthrie, J. and Parker, L. (1990), "Corporate social disclosure practice: a comparative international analysis", Advances in Public Interest Accounting, Vol. 3, pp. 159-75.
46. Hackston, D. and Milne, M. (1996), "Some determinants of social and environmental disclosures in New Zealand companies", Accounting, Auditing and Accountability Journal, Vol. 9 No. 1, pp. 77-108.
47. Holland, L. and Foo, Y.B. (2003), "Differences in environmental reporting practices in the UK and the USA: the legal and regulatory context", The British Accounting Review, Vol. 35, pp. 1-18.
48. Idowu, S. (1989), "Accountable to society", Pass Magazine, November, pp. 14-15.
49. Jaggi, B. and Zhao, R. (1996), "Environmental performance and reporting: perceptions of managers and accounting professionals in Hong Kong", The International Journal of Accounting, Vol. 31 No. 3, pp. 333-46.
50. Patten, D.M. (1992), "Intra-industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory", Accounting, Organisation and Society, Vol. 17 No. 5, pp. 471-5.
51. Ramanathan, K.V. (1976), "Toward a theory of corporate social accounting", Accounting Review, January, pp. 704-11.
52. Roberts, C. (1992), "Environmental disclosures in corporate annual reports in Western Europe", in Owen, D. (Ed.), Green Reporting: Accountancy and the Challenge of the Nineties, Chapman and Hall, London, pp. 139-65.
53. Schaltegger, S., Muller, K. and Hindrichsen, H. (1996), Corporate Environmental Accounting, John Wiley & Sons, Chichester.
54. Schreuder, H. (1979), "Corporate social reporting in the Federal Republic of Germany: an overview", Accounting, Organisation and Society, Vol. 4 No. 1/2, pp. 109-22.
55. Balfour Beatty (2002), Safety, Environment and Social Report, Balfour Beatty, London.
56. Barclays plc (2002), Making Business Sense: Corporate Social Responsibility Report, Barclays plc, Pontefract.
57. BG Group (2002), Annual Report and Accounts, BG Group, Reading, pp. 35-7.
58. BG Group (2002), Annual Review, BG Group, Reading, pp. 9-10.
59. Bradford & Bingley (2002), Annual Report and Accounts, Bradford & Bingley, Bingley, pp. 31-3.
60. Centrica (2002a), Annual Report and Accounts, Centrica, Pontefract, pp. 19-20.
61. Centrica (2002b), Annual Review and Summary: Financial Statement, Centrica, Pontefract, p. 10.
62. Friends Provident (2002a), Growing Our Business: Annual Report & Accounts, Friends Provident, Castletown, pp. 30-2.
63. Friends Provident (2002b), Committed to Making a Difference: The 2002 Corporate Social Responsibility Report, Friends Provident, Castletown.
64. Idowu, S. (1983), "An examination of the audiences to which corporate social accounting reports are aimed", unpublished MSc dissertation, University of Stirling, Stirling.
65. Kingston Communications (2003), Our Annual Report, Kingston Communications, Hull, p. 17.
66. Manchester United plc (2002), Not just a football club..., Annual Report, Manchester, pp. 22-5.
67. 2 (2003), Annual Review: How We're Doing?, p. 19.
68. National Grid Transco (2003a), Annual Report and Accounts 2002/03, National Grid Transco, London, pp. 21-5.
69. National Grid Transco (2003b), Annual Review 2002/03, National Grid Transco, London, pp. 12-13.
70. Northern Foods (2003), Northern Foods Plc Annual Review, pp. 18-20.
71. Northern Rock Building Society (2002), Annual Report and Accounts, Northern Rock, Gosforth, pp. 31-2.
72. Northern Rock Building Society (2002), Community and Environmental Report, Northern Rock, Gosforth.
73. Safeway (2002), Building Safeway plc: Annual Report and Accounts 2002, Safeway, Hayes, pp. 32-3.
74. Tesco (2002), Corporate Social Responsibility Review 2001/02, Tesco, Cheshunt.
75. Royal Bank of Scotland Group (The) (2002), Make it Happen: Community and Environment Report, Royal Bank of Scotland Group, Edinburgh.
76. Royal Dutch/Shell Group (The) (2002), Meeting the Energy Challenge: The Shell Report, Royal Dutch/Shell Group, London.
77. Tullow Oil plc (2002), Annual Report & Accounts, Tullow Oil plc, London, pp. 24-5.