The construction of social and environmental reporting

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The construction of social and environmental reporting

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Title: The construction of social and environmental reporting
Author: Kaspersen, Mia
Abstract: The overall purpose of this thesis is to examine how and why internal processes, systems, and structures influence the construction of social and environmental reports. The three papers that are included in this thesis approach this research objective from three different but interrelated perspectives. Each of these perspectives is an essential aspect of reporting practices. By conducting case studies and including organisational members who participate in social and environmental reporting (SER) processes (Adams and Whelan, 2009; Farneti and Guthrie, 2009), this thesis strives to contribute to increased knowledge regarding organisational reporting behaviours and the construction of SER (Laine, 2009; Parker, 2007; Thomson and Bebbington, 2005; Adams, 2004; Gray, 2005; Adams and Larrinaga-González, 2007; Tilt, 2006; O'Dwyer, 2005b; Spence and Rinaldi, 2012; O'Dwyer et al., 2011; Tregidga et al., 2012b). Thus, by attempting to ‘look inside organisations’ and by emphasising the role of the organisational context, the three articles of this thesis provide insights into details regarding 1) the reporting environment and audit trail; 2) the role of stakeholder engagement in SER; and 3) why certain impacts of organisational activities are included (or excluded) in social and environmental reports. The three papers addressing these topics have been motivated by an aspiration to establish a more nuanced understanding of the current state of SER.
URI: http://hdl.handle.net/10398/8667
Date: 2013-03-13

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