Most extant studies of corporate social and environmental reporting (CSER)
tend to examine the volume of CSER by companies. In contrast, the
significance of this thesis lies in its focus on key stakeholders who are users of
CSER and their needs. The perspectives of multiple key stakeholders,
including investing, procuring and campaigning stakeholders, are investigated
with respect to what they perceive to be valuable social and environmental
reporting in supporting decision making.
This thesis also goes beyond CSER and examines social and environmental
reporting from other sources, including but not limited to reporting arising from
private meetings between companies and stakeholders and information about
companies’ social and environmental impact or performance from information
intermediaries. Stakeholder perceptions on the value and the qualitative
characteristics of social and environmental reporting have been sought
through semi-structured questionnaire with individuals drawn from the key
stakeholder groups. Consistent with stakeholder theory, it is expected that
stakeholder needs may vary.
The findings in this thesis support a hypothesised relationship between the
value of social and environmental reporting and information qualitative
characteristics. Other key findings show that the availability of social and
environmental reporting affects stakeholders’ extent of use of social and
environmental reporting and that the drivers for the value of information and
the extent of use of information are different.
The findings present important implications for both company managers and
policy-makers. Company managers are better informed concerning
stakeholder information needs. Thus they are better equipped to make
decisions about the extent, scope and form of CSER. Furthermore, this thesis
enables policy-makers to assess whether CSER requirements under current
regulatory mechanisms reflect stakeholder needs. Finally this thesis has
contributed towards enriching literature in the CSER area.
|Date of Award||31 Jul 2012|
|Supervisor||Andrew Millington (Supervisor) & Philip Cooper (Supervisor)|
- corporate social and environmental reporting