Corporate Social Responsibility: a case study guide for Management Accountants

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Table of contents
  • Cover
  • Contentsiii
  • Acknowledgementsv
  • Executive Summaryvii
  • Stakeholder Groups and Social Performancevii
  • Externally Reported Social Performance Measures, Social Values and Decision-makingviii
  • Internally and Externally Reported Social Performance Measuresix
  • Social Information Needs of Managersx
  • Social Performance Measures and Performance Evaluation Systemxi
  • Developing Internal Social Performance Information Systemsxi
  • 1 Introduction1
  • Objectives3
  • Case Studies3
  • Overview4
  • 2 Literature Review7
  • Focus on Social Reporting9
  • Social Performance10
  • Managerial Processes11
  • Social Accountability Versus Management Control12
  • Focus on Practice13
  • 3 Case Study A17
  • Organisation19
  • Data Sources19
  • Published Social Information19
  • Community Involvement19
  • Customers20
  • Employees (Including Managers)20
  • Environment20
  • Suppliers21
  • Findings21
  • Stakeholders21
  • Decision-making23
  • Internal Performance Measures25
  • Social Values and Controls27
  • Conclusions28
  • Practical Lessons Learned30
  • 4 Case Study B33
  • Organisation35
  • Data Sources35
  • Published Social Information35
  • Findings37
  • Stakeholders37
  • Decision-making and Organisational Values39
  • Internal Performance Measures42
  • Community Investment42
  • Educational Liaison44
  • Conclusions45
  • Practical Lessons Learned47
  • 5 Case Study C49
  • Organisation51
  • Data Sources51
  • Published Social Information51
  • Findings52
  • Stakeholders52
  • Decision-making56
  • Internal Performance Measures58
  • Environmental Activities59
  • One Interviewee Stated60
  • Another Interviewee Confirmed60
  • In Relation to the Environmental and Ethical Performance of C, One Interviewee Explained60
  • Another Interviewee Said60
  • Conclusions61
  • Practical Lessons Learned62
  • 6 Case Study D63
  • Organisation65
  • Data Sources65
  • Published Social Information65
  • Findings67
  • Stakeholders67
  • Decision-making69
  • Internal Performance Measures71
  • Social Values Working Group73
  • Conclusions74
  • Practical Lessons Learned75
  • 7 Cross-case Analysis77
  • Stakeholder Groups79
  • Meaning of Social Performance80
  • Externally Reported Social Performance Measures and Decision-making81
  • Internally and Externally Reported Social Performance Measures83
  • Case A84
  • Case B84
  • Case C85
  • Case D85
  • Social Information Needs of Managers86
  • Social Performance Measures and Performance Evaluation System87
  • 8 Conclusions89
  • Reasons for Emphasis on Social Performance91
  • Views of Accountants and Managers91
  • Stakeholders92
  • Decision-making93
  • Internal Performance Measures94
  • Social Values and Controls95
  • Findings in Relation to Literature97
  • Developing Internal Social Performance Information Systems (ISPIS)98
  • Overview99
  • References101
  • Index109
Book details
  • Vendor Elsevier S & T
  • SKU 9780750666602
  • ISBN-13 9780080476896

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Corporate Social Responsiblity is based on critical insight gained by analysing four large companies’ experiences of corporate social responsibility. This study highlights the inadequacies of social and ethical reporting by business, both in terms of the ad-hoc nature of the information currently reported, and the absence of internal reporting. It will serve as evidence to companies, that producing a glossy report does not necessarily equal social responsibility.

* Explores the problems faced by firms seeking to develop their own social performance strategies
* Explores corporate governance issues
* Offers a grounded theory approach, involving full taping and transcribing of all interviews