CSR Reporting: A Process for Supply Chain Legitimation

Graham Bowrey; Michael D Clements; B Cord

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CSR Reporting: A Process for Supply Chain Legitimation

Conference paper

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CSR Reporting: A Process for Supply Chain Legitimation

Graham Bowrey, Michael D Clements and B Cord

Proceedings of the 8th Australasian Conference on Social and Environmental Accounting Research, pp.1-21

Australasian Conference on Social and Environmental Accounting Research (CSEAR), 8th (Christchurch, New Zealand, 06-Dec-2009–08-Dec-2009)

University of Canterbury

2009

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http://www.st-andrews.ac.uk/media/csear/conference-docs/CSEAR_AU_2009_Papers-Australasia-8.pdfView

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Abstract

Business and Management

Purpose - This conceptual paper aims to explore the legitimating process of Corporate Social Responsibility (CSR) reporting in relation to supply chain management. The paper introduces a framework for the holistic evaluation of entire supply chain CSR reporting including the use of social audits. Design/methodology/approach - This paper is based on a review of CSR reporting literature and the role of CSR reporting as a legitimation tool of organisations that operate in distinct supply chains. The theoretical lens of three perspectives of legitimation; structural-functionalist; social constructionist; and hegemonic, are used to assess the drivers behind organisations in a supply chain to report CSR performance and management consistently and interdependently. Findings - The development and implementation of the framework for evaluating the CSR reporting of the entire supply chain, which includes social auditing, would be a valuable legitimation tool for organisations in a supply chain and also for the industry within which these organisations operate. Practical implications/limitations - This paper provides insights into the use of social audits as a legitimation tool for supply chains as a whole and organisations within the supply chain. Originality/value - This interdisciplinary concept paper contributes to both the social and environmental accounting literature and the supply chain management literature.

Details

Title: CSR Reporting: A Process for Supply Chain Legitimation
Authors: Graham Bowrey (Author) - University of Wollongong
Michael D Clements (Author) - University of Wollongong
B Cord (Author) - University of Wollongong
Contributors: T Kern (Editor)
N McGuigan (Editor)
A Ball (Editor)
M J Milne (Editor)
Publication details: Proceedings of the 8th Australasian Conference on Social and Environmental Accounting Research, pp.1-21
Conference details: Australasian Conference on Social and Environmental Accounting Research (CSEAR), 8th (Christchurch, New Zealand, 06-Dec-2009–08-Dec-2009)
Publisher: University of Canterbury
Date published: 2009
Organisation Unit: School of Business and Creative Industries; University of the Sunshine Coast, Queensland; USC Business School - Legacy
Language: English
Record Identifier: 99450231402621
Output Type: Conference paper

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