CSR Reporting: Prevalent Practices in Businesses

Kulapan Chantarasap

The prevalence and relevance of corporate social responsibility (CSR) reporting for companies in the private sector during the past two decades were limited in scope and mainly voluntary in nature, with minimal adherence to internationally accepted reporting standards that ensure transparency and integrity in reporting. According to Gray et al. (1987) in Corporate Social Reporting—Accounting and Accountability, CSR is the process of communicating social and environmental effects of the organization’s actions to particular interest groups within and among society at large. This, in the past, entailed publicly disclosing information that had significant impact on investment ...

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