eexamined:
1.WhatdocorporationsandqualityassessorsregardasqualityCSRdisclosure?
2.Problemswithqualityassessmentinpractice
3.FormalCSRmonitoringprotocolsandawardschemesasadeterminantanddriverof
CSR
2.QualityassessmentofCSR
AnexaminationofthequalityassessmentofUKCSRisofparamountimportance.A
politicalsystemthatleavessocialdisclosuretomarketpressureswillonlyworkeffectivelyifthereareperceivedconsequencesforfailingtobehaveaccordingtothevaluescommensuratewithsociety(Grayetal.,1996,p.46).Thisreliesontheabilityofstakeholders<001E>rsttodemnddisclosureandsecondtobeabletoassess,inarobustandreliablefashion,itsqualityinrelationtoactualperformance.GiventheweightofevidenceintheliteratureregardingthegrowthofCSR,
3
the<001E>rstpointistakenasgiven(qualityissuesexcepted).Thesecondissue
isproblematicgiventhediversityofpracticethathasevolvedthroughalackofmandatoryregulation,sketchyadoptionofvoluntary
guidelines,andvariablequalityofveri<001E>cation.HighqualityCSRisnotnecessarilysynonymouswithresponsibleperformance,andindeed
2
ThemajorityofCSRdisclosureiscurrentlyvoluntaryintheUK.Mandatorydisclosuredoesexistswithregards,forexample,topolitical&charitabledonations,employmentdata,pensionfundadequacy,employeeinvolvement,employeeshareownershipschemes,employmentofthedisabled,contingentliabilitiesandprovisionsforhealthandsafetyandenvironmentalremediationandperiodforpaymentofsuppliers.
3
See
AdamsandRoberts(1995)
,
BeetsandSouther(1999)
,
DeeganandGordon(1996)
,
DeeganandRankin
(1997)
,
Grayetal.,(1995b)
,
HackstonandMilne(1996)
,
Kolk(1999)
and
O¡¯Dwyer(2001)
.K.Hammond,S.Miles/AccountingForum28(2004)61¨C79
63
researchindicatesthis(
.However,forCSRtobeviewedas
ausefulundertakingitisimperativethatusersofthisinformationareabletoassesstheextenttowhichthetwodonotconform.Whatresultsisanonusonthecredibilityof
assessmentprocedures.Threeformsexist:formalmonitoringprocedures;awardschemes,and;academicqualityassessment.
2.1.Formalmonitoringprotocols
Acombinationofdemandandthearrayofmethodologicalissuesinvolvedintheas-
sessmentofacomplexanddynamicsubjecthasculminatedinaplethoraofprofessional
scoringprotocolsandrankingexercises.ExamplesincludeBiE(1999)
,
DeloitteToucheand
Tohmatsu(1997)
,
PIRC(1999)
,
TheCentreforTomorrow¡¯sCompany(1995)
.Theseproto-
colshavetraditionallyfocusedonenvironmental,notethicalorsocial,disclosure,althoughaminority(forexample,UNEP/SustainAbility,1997)areinclusive.
2.2.CSRawardschemes
Anumberofannualawardschemeshaveevolved.ExamplesincludetheAssociation
ofCharteredCerti<001E>edAccountants(ACCA)EnvironmentalReportingAward(ERA),theACCA/AccountabilitysocialreportingawardandtheACCASustainabilityaward.TheseaimtohighlightandrewardbestpracticeasopposedtorankingtheCSRofallentrants.Ascoringsystemmaybeimparted,butthedetailsarenotpublicised.Alternatively,feedbackisusuallyprovidedviaanoverview,suchasareportofthejudges,highlightingstrengths,weaknessesandtrends.
2.3.Academicqualityassessment
ThedevelopmentofCSRscoringprotocolshasalsobeenthefocusofacademicattention
(Clausen&Fichter,1996;Davis-Walling&Batterman,1997;Krut&Munis,1998
).Asqualityisunquestionablyrelatedtotherangeofissuesreportedon,assessmentistypicallycheckedagainstareasofdisclosureutilisingcontentanalysis
4
(forexample,seeRoberts,
1991).Attemptshavebeenmadetodistinguishdifferent
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