Corporate social reporting and stakeholder accountability: The missing link
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Firms that claim to be sustainable should have a performance measurement system (PMS) that measures SP, since what cannot be measured cannot be managed.
“Firms that claim to be sustainable should have a performance measurement system (PMS) that measures SP, since what cannot be measured cannot be managed [95,96].”
From Sustainability Reporting and Performance Measurement Systems: How do Small- and Medium-Sized Benefit Corporations Manage Integration? (2018) · cites this paper as [95]
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- Authors
- Cooper, S. M., & Owen, D. L.
- Affiliations
- Aston University (GB)
- University of Nottingham (GB)
- Corresponding author
- Owen, David L.
- Venue
- Accounting, Organizations and Society
- Publisher
- Elsevier BV
- Published
- 2007-10
- Volume
- 32
- Issue
- 7-8
- Pages
- 649-667
- ISSN
- 0361-3682 (ISSN-L)
- OpenAlex
- W2083119185
- Cited by
- 683
- References
- 49
- Citations by year
- 2026: 17 · 2025: 29 · 2024: 22 · 2023: 32 · 2022: 33 · 2021: 39 · 2020: 51 · 2019: 49 · 2018: 34 · 2017: 52 · 2016: 40 · 2015: 50 · 2014: 49 · 2013: 46 · 2012: 43
- FWCI
- 54.89
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Accounting Organizations and Society (publishedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Aston Publications Explorer (Aston University) (submittedVersion)
- Funders
- University of Southampton
- Topics
- Social Sciences › Business, Management and Accounting › Strategy and Management › Corporate Social Responsibility Reporting
- Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
- Social Sciences › Business, Management and Accounting › Organizational Behavior and Human Resource Management › Corporate Social Responsibility and Sustainability
- Keywords
- corporate social reporting, stakeholder accountability, corporate accountability, voluntary disclosure, disclosure requirements, sustainability reporting, environmental disclosure, social disclosure, institutional reform, stakeholder empowerment, corporate social responsibility
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