Signaling through corporate accountability reporting

Social Reporting and New Governance Regulation: the Prospects of Achieving Corporate Accountability through Transparency

This paper argues that social reporting can be an important form of New Governance regulation to achieve stakeholder accountability. Current social reporting practices, however, fall short of achieving stakeholder accountability and actually may work against it. By examining the success and failures of other transparency programs in the United States, we can identify key factors for ensuring th...

Corporate Accountability

What Is Corporate Accountability?

Since the 1990s, the world has witnessed the growing importance and visibility of a range of initiatives led by businesses, social organisations and governments, with the stated aim of pressuring companies to behave in more socially responsible and accountable ways. This is a new development for many parts of the business world. Previously, the state (or government) was assumed to lead standard...

Sustainability reporting in the mining sector: Why institutional dynamics of reporting disappoint beliefs in its potentials for increased corporate accountability

There is general understanding that mining operations may cause significant damages to the natural environment, pose threats to the livelihoods of local communities and public health, violate human rights, and undermine democracy. For a long time, these concerns were ignored. The mining industry has nonetheless become a leader in social and environmental reporting. Yet, reporting practice in th...

Corporate Sustainability Reporting and Measuring Corporate Performance

Corporate sustainability reporting and the measurement of environmental, social, economic and governance performance are discussed in the paper. These are necessary tools of top management for the company strategy choice of sustainable success. In doing so, the relationship between company performance and these factors is important, therefore, the need to develop the modern and advanced methods...