Activity: Talk or presentation types › Oral presentation
CSR had become a major management and accounting issue within a relatively short timeframe, fundamentally changing the relationship between business and society. The expansion of CSR led to interesting developments and innovations within both accounting theory and practice. Previous studies revealed that traditional annual reporting is now used in tandem with websites to increase the accessibility and speed of dissemination, further improving the disclosure of CSR. In order to assess the websites disclosure of CSR, this study undertook webpage content analysis of UK domestic energy suppliers. This sector is chosen as it is highly topical within social, environmental and economic perspectives of CSR. The main aim of this study was to examine the extent to which UK domestic energy suppliers attempted to present themselves as CSR-oriented; specifically, their attention to CSR as demonstrated through a content analysis of corporate web pages.
11 Apr 2018
British Accounting and Finance (BAFA) Annual Conference