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Is corporate responsibility converging? a comparison of corporate responsibility reporting in the USA, UK, Australia, and Germany

Chen, Stephen; Bouvain, Petra

Description

Corporate social reporting, while not mandatory in most countries, has been adopted by many large companies around the world and there are now a variety of competing global standards for non-financial reporting, such as the Global Reporting Initiative and the UN Global Compact. However, while some companies (e.g., Henkel, BHP, Johnson and Johnson) have a long standing tradition in reporting non-financial information, other companies provide only limited information, or in some cases, no...[Show more]

CollectionsANU Research Publications
Date published: 2009
Type: Journal article
URI: http://hdl.handle.net/1885/84834
Source: Journal of Business Ethics
DOI: 10.1007/s10551-008-9794-0

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