Corporate social responsibility - Essay Example

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Corporate social responsibility

The research using accounting theories in this context will focus on the primary stakeholders without whom the company cannot survive. Studies on secondary stakeholders or non-economic shareholders, that is the ones who affect or influence, affected, or influenced, yet are not involved in transactions with a company are not very significant to its survival. According to research, while a number of stakeholders are interested in the business activities of the CSR, most of the stakeholders view their voluntarily developed reports to have insufficient credibility and generally, they are skeptical of the company’s social responsibility reporting. Given that this is a discussion question, the issue will be looked at from both perspectives of the context. We must first of all look at the different accounting theories and what they suggest about the work of CRS in a company then give a conclusion later. The stakeholder theory for instance extends legality arguments to regard not only society in its entirety but specific stakeholder groups. These stakeholders require various reports and companies will respond to their demands in a number of ways. According to scholars studying this theory, stakeholder management is a driver of corporate social responsibility activities and reports. ...Show more


Corporate social responsibility (CSR) reports do not provide shareholders and stakeholders with useful information on corporate social and environmental but are rather a public relations vehicle…
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