The Three Pillars of Corporate Social Reporting as New Governance Regulation: Disclosure, Dialogue and Development
dc.contributor.author | Hess, David | |
dc.date.accessioned | 2008-07-25T13:47:43Z | |
dc.date.available | 2008-07-25T13:47:43Z | |
dc.date.issued | 2008-07 | |
dc.identifier | 1112 | en_US |
dc.identifier.uri | https://hdl.handle.net/2027.42/60425 | |
dc.description.abstract | In this article I examine corporate social reporting as a form of New Governance regulation termed “democratic experimentalism.” Due to the challenges of regulating the behavior of corporations on issues related to sustainable economic development, New Governance regulation—which has a focus on decentralized, participatory, problem-solving-based approaches to regulation—is presented as an option to traditional command-and-control regulation. By examining the role of social reporting under a New Governance approach, I set out three necessary requirements for social reporting to be effective: disclosure, dialogue with stakeholders, and the moral development of the corporation. I then assess current social reporting practices against these requirements and find significant problems. In response, I propose one option for solving those problems, and encourage future researchers to consider the demands of these three requirements and the possible trade-offs between them when attempting to find ways to improve social reporting practices. | en_US |
dc.format.extent | 528067 bytes | |
dc.format.mimetype | application/pdf | |
dc.subject | Corporate social responsibility | en_US |
dc.subject | Global Reporting Initiative | en_US |
dc.subject | social reporting | en_US |
dc.subject | sustainability reporting | en_US |
dc.subject | regulation | en_US |
dc.subject.classification | Law, History, Communication | en_US |
dc.title | The Three Pillars of Corporate Social Reporting as New Governance Regulation: Disclosure, Dialogue and Development | en_US |
dc.type | Working Paper | en_US |
dc.subject.hlbsecondlevel | Economics | en_US |
dc.subject.hlbtoplevel | Business | en_US |
dc.contributor.affiliationum | Ross School of Business | en_US |
dc.contributor.affiliationumcampus | Ann Arbor | |
dc.description.bitstreamurl | http://deepblue.lib.umich.edu/bitstream/2027.42/60425/1/1112-DHess.pdf | |
dc.owningcollname | Business, Stephen M. Ross School of - Working Papers Series |
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