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Corporate social responsibility reporting
Finance & Accounting
Pages 6 (1506 words)
Social and environmental reporting is also known as corporate social responsibility reporting.According to UNEPcorporate social responsibility reporting can also be defined as an environmental management strategy
CSER also commonly plays a central role in presenting a good picture of corporate accountability. For a long time now, CSER has been used as the best tool to encourage corporate strategies, policies and management decisions aimed at minimization of adverse environmental impacts of companies’ operations (UNEP, 1998). Since the development of the practices of corporate social environmental reporting in the early 1990s, the reporting has largely been accomplished through communications or disclosures within annual company reports. The disclosure provides information about the environmental (social) policies and practices and the impacts of the reporting company to the environment in which it operates. According to Deegan (2007), corporate social and environmental reporting has developed and become widespread over the past three decades, with these developments the disclosures by some companies have become more extensive to communicate and thus companies often publish the disclosures in a separate social and environmental report. Corporate social and environmental reporting has grown particularly because of two main factors. Both factors are borne out of the fact that businesses and companies operate within the physical environment and space that is owned by society. ...
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