Changing Social and Environmental Reporting Systems
Based on a case study of a large multinational group, this paper addresses the way in which social and environmental reporting (SER) systems were changed and the consequences and controversies associated with this change. Drawing on Power's work on the processes by which things are made auditab...
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| Veröffentlicht in: | Journal of business ethics 2016-06, Vol.135 (4), p.731-749 |
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| container_title | Journal of business ethics |
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| creator | Kaspersen, Mia Johansen, Thomas Riise |
| description | Based on a case study of a large multinational group, this paper addresses the way in which social and environmental reporting (SER) systems were changed and the consequences and controversies associated with this change. Drawing on Power's work on the processes by which things are made auditable via underlying systems, we focus on how and why a specific programme with auditability as its ultimate aim changed the basis on which the external social and environmental report was prepared. Our analysis demonstrates that the perceived alignment with the financial report preparation and the explicit pursuit of auditability legitimized SER and paved the way for data systems to be changed. The programme borrowed authority from financial accounting technologies not only to make a system change but also to push SER internally, as we suggest that an intraorganizational group used the programme to ensure the existence and organizational status of SER. However, we also illustrate some of the practical challenges associated with this change, which include issues related to internal control and the establishment of organizational boundaries. |
| doi_str_mv | 10.1007/s10551-014-2496-x |
| format | Article |
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| ispartof | Journal of business ethics, 2016-06, Vol.135 (4), p.731-749 |
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| source | Jstor Complete Legacy; Education Source; Springer Nature - Complete Springer Journals; PAIS Index; Business Source Complete |
| subjects | Accounting procedures Auditing Boundaries Business and Management Business audits Business Ethics Case studies Corporate responsibility Data quality Disclosure Disputes Ecological sustainability Education Environmental auditing Environmental management Ethics Financial accounting Financial audits Green businesses Information storage and retrieval systems Information systems Management Mining industry Multinational corporations Multinational enterprises Objectivity Philosophy Power Quality of Life Research Reporting systems Social responsibility Strip mining Studies |
| title | Changing Social and Environmental Reporting Systems |
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