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A Social Critique of Corporate Reporting: A Semiotic Analysis of Corporate Financial and Environmental Reporting

Autor David Crowther
en Limba Engleză Paperback – 31 dec 2018
This title was first published in 2002: This text is concerned with the role of corporate reporting in UK public limited companies. It is a common assumption that the most significant part of any corporate report is the accounting information contained within. This book, however, takes a different view. The central argument is that the purpose of corporate reporting has changed from one primarily of stewardship and accountability to shareholders to a more outward- and forward-looking perspective. The author argues that one of the driving forces for this change in orientation is the discourse of environmental accounting, along with other forces. The book is essentially explorative. The author is concerned with looking at different aspects of the changes in corporate reporting and taking different perspectives in the development of the argument.
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Specificații

ISBN-13: 9781138736207
ISBN-10: 1138736201
Pagini: 346
Dimensiuni: 153 x 219 x 27 mm
Greutate: 0.64 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Locul publicării:Oxford, United Kingdom

Descriere

This title was first published in 2002. The book is essentially explorative. The author is concerned with looking at different aspects of the changes in corporate reporting and taking different perspectives in the development of the argument.

Cuprins

Contents: Preface to the second edition; The function of corporate reporting; Measuring and reporting performance; Accounting for social and environmental performance; Semiology and statistics: a methodology for analysis; The performance discourse: measurement and evaluation; The environmental discourse: the qualitative evidence; Considering performance: interpretation of the evidence; The future focus of reporting: evidence from semiotic analysis; The semiology of external reporting: an evaluation of the evidence; The future of corporate reporting; Bibliography; Index.

Notă biografică

David Crowther is Professor of Corporate Social Responsibility and Head of the Centre for Research into Organisational Governance at De Montfort University, UK. He is also Chair of the Social Responsibility Research Network (www.socialresponsibility.biz), a worldwide network with over 600 members, organizer of the series of International Conferences on Corporate Social Responsibility (now in its 12th year) and editor of Social Responsibility Journal. He has published over 40 books and has contributed over 350 articles to academic, business and professional journals and to edited book collections. He has also spoken widely at conferences and seminars and acted as a consultant to a wide range of government, professional and commercial organisations. Professor Crowther's research is into corporate social responsibility with a particular emphasis on the relationship between social, environmental and financial performance.