Issues in Corporate Social and Environmental Reporting Research: An Overview

Abstract

This paper provides an analysis of some relevant issues in corporate social and environmentalreporting (CSER) research by way of review of relevant literature. Issues in the following twomain areas of CSER research are identified: the methodologies used to capture empirical dataon CSER; and how to theoretically interpret the trends of CSER. An overview of these issues isprovided and some clues to understand what is at stake are offered. We argue that the choice ofmethods used to collect empirical data on CSER depends upon the context in which the organisationsoperate and the purpose of the study to be made. Because of the large array of factorsaffecting companies’ decisions to engage in social responsibility activities and disclosure, theuse of multi-theoretical frameworks is proposed.  Copyright © www.iiste.org