Corporate Social Reporting Revisited

Dierkes, M. and Berthoin Antal, A. , ‘The Usefulness and Use of Social Reporting Information’, Accounting, Organizations and Society, Vol. 10, No. 1, 1985, pp. 29–34.

American Accounting Association, ‘Report of the Committee on Non-Financial Measures of Effectiveness’, The Accounting Review, Supplement to Vol. 46, 1971, pp. 165–212.

Krebsbach, C. and Dierkes M. , ‘Evaluierung sozialer Programme – Entscheidungsgrundlage für die politische Planung’, Battelle Information, No. 20, 1974, pp. 28–35.

Dierkes, M. and Bauer R.A. , Corporate Social Accounting, New York, Washington, London: Praeger, 1973.

Dierkes, M. , ‘Corporate Social Reporting in Germany: Conceptual Developments and Practical Experience’, Accounting, Organizations and Society, Vol. 4, No. 1/2, 1979, pp. 87–107.

Dierkes, M. , ‘Gesellschaftsbezogene Berichterstattung. Was lehren uns die Experimente der letzten 10 Jahre?’, Zeitschrift für Betriebswirtschaft, Vol. 54, No. 12, 1984, pp. 1210–1235.

Wysocki K.v. , ‘Das Unternehmen in seiner Umwelt: Möglichkeiten und Grenzen der Sozialbilanz’, Bericht über die Fachtagung des Instituts der Wirtschaftsprüfer 1974, Düsseldorf: IDW-Verlag, 1975, pp. 201–206.

Dierkes, M. and Berthoin Antal, A. , 1985, op. cit.

Dierkes, M. and Berthoin Antal, A. , ‘Whither Corporate Social Reporting: Is It Time to Legislate?’, California Management Review, Vol. 28, No. 3, 1986, pp. 106–121.

Chevalier, A. , Le bilan social de l'entreprise, Paris: Masson, 1976.

Capron, M. , The Evaluation of the Corporate Social Responsibility of Social Economy Firms, http://nt2.ec.man.ac.uk/ipa97/papers/capro107.html, 1997, accessed April 8, 2002.

Capron, M. , The Evaluation of the Corporate Social Responsibility of Social Economy Firms, http://nt2.ec.man.ac.uk/ipa97/papers/capro107.html, 1997, accessed April 8, 2002.

Hoffmann, V. , ‘Die Sozialbilanz als Motor der Veränderung. Reflexionen über die gesellschaftsbezogene Rechnungslegung’, in: Berthoin Antal, A. and Krebsbach-Gnath, C. (eds.), Wo wären wir ohne die Verrückten? Zur Rolle von Auβenseitern in Wissenschaft, Politik und Wirtschaft, Berlin, edition sigma, 2001, pp. 205–218.

BNB (Belgische Nationalbank), Hinterlegung des Jahresabschlusses. Die Sozialbilanz, http://www.bnb.be/BA/D/P1_25.htm, 2000, accessed April, 2002.

Shell Group, People, Planet & Profits – The Shell Report, http://www2.shell.com, 2002.

AccountAbility, Social and Ethical Accounting, Auditing and Reporting, http://www.accountability.org.uk, accessed April, 2002.

Bart C.K. , The CPA in Industry. Mission Matters, http://www.luca.com/cpajournal/1998/0898/Departments/D56898.htm, 1998.

BSR (Business for Social Responsibility), Topic overview: Accountability, http://www.bsr.org, accessed April, 2002.

BT (British Telecommunications), An Issue of Responsibility. BT's Social Report 1999, http://www.groupbt.com/society/rep99/index.htm, 1999, accessed April, 2002.

Corporate Watch, http://www.corpwatch.org, 2002.

EthicScan, http://www.ethicscan.on.ca/index.html, 2002.

London Benchmarking Group, http://www.corporate-citizenship.co.uk/benchmrk.htm, 2002.

Skorecki, A. , An Ethical Benchmark, http://specials.ft.com/community2001/FT3605QFUMC.html, 2002.

SERC (Social and Ethical Reporting Clearinghouse), Corporate Social and Ethical Information, http://cei.sund.ac.uk/ethsocial/corp.htm, 2002.

SAI (Social Accountability International), http://www.SA-Intl.org/Sa8000_review.htm, 2002.

Elkington, J. , The Chrysalis Economy. How Citizen CEOs and Corporations can Fuse Values and Value Creation, Oxford: Capstone Publishing, 2001.

Arieff, I. , Firms pushed to disclose their impact on society, http://www.ispworld.com/reuters/040402_gt18.htm, accessed April 4, 2002.

Preston, L.E. , Rey, F. and Dierkes M. , ‘Comparing Corporate Social Performance. Germany, France, Canada, and the US’, California Management Review, Vol. 20, No. 4, 1978, pp. 40–49.

Linowes D.F. , ‘An Approach to Socio-Economic Accounting’, The Conference Board RECORD, Nov. 1972, pp. 58–61.

Bauer, R. A. and Fenn, D. , The Corporate Social Audit, New York: Russell Sage Foundation, 1972.

Dierkes, M. and Bauer R.A. , 1973, op. cit.

Linowes D.F. , 1972, op. cit.

Dierkes, M. , Die Sozialbilanz – Ein gesellschaftsbezogenes Informations–und Rechnungssystem, Frankfurt: Herder & Herder, 1974.

Dierkes, M. , 1979, op. cit.

AKSP (Arbeitskreis ‘Sozialbilanz-Praxis’), Sozial-Bilanz Heute. Empfehlungen des Arbeitskreises ‘Sozialbilanz-Praxis’ zur aktuellen Gestaltung gesellschaftsbezogener Unternehmensrechnung, n.p., 1977.

Dierkes, M. , 1979, op. cit.

Dierkes, M. , 1984, op. cit.

Hoffmann, V. , 2001, op. cit.

Deutsche Shell AG , Geschäftsbericht/Sozialbilanz, Hamburg, 1976.

Berthoin Antal, A. , ‘Institutionalizing Corporate Social Responsiveness: Lessons Learned from the Migros Experiment’, in: Preston, L.E. (ed.). Research in Corporate Social Performance and Policy, Vol. 7, JAI Press: Greenwich, Conn, 1985, pp. 229–249.

Dierkes M. , 1984, op. cit.

Task Force on Corporate Social Performance, Corporate Social Reporting in the United States and Western Europe, Washington, D.C.: US Department of Commerce, 1979.

Dierkes, M. and Marz L. , ‘Sozialbilanzen’, in: Gaugier, E. , Oechsler, W.A. , Weber, W. (eds.), Handwörterbuch des Personalwesens (3rd edition), Stuttgart: Schäffer Poeschel, forthcoming.

Eichhorn, P. , ‘Gesellschaftsbezogene Unternehmensrechnung’, Schriften der Kommission für wirtschaftlichen und gesellschaftlichen Wandel, Bd. 30, Göttingen: Kommission für wirtschaftlichen und gesellschaftlichen Wandel, 1974.

Dierkes, M. and Preston L.E. , ‘Corporate Social Reporting for the Physical Environment: A Critical Review and Implementation Proposal’, Accounting, Organizations and Society, Vol. 2, No. 1, 1977, pp. 3–22.

Abt C.C. , The Social Audit for Management, New York: Amacom, 1977.

Kaplan, R.S. and Norton D. , The Strategy-Focused Organization. How Balanced Scorecard Companies Thrive in the New Business Environment, Boston-Massachusetts: Harvard Business School Press, 2001.

Connolly, D. , The Case for Corporate Social Reporting, http://www.maths.tcd.ie/pub/fbj/darren2.html, accessed April 8, 2002.

Task Force on Corporate Social Performance, 1979, op. cit.

Preston, L.E. , Rev, F. and Dierkes M. , 1978, op. cit.

Dierkes, M. and Preston L.E. , 1977, op. cit.

VanCity, ‘1998/1999 Social Report’, 2000, in: www.vancity.com, April 2002.

McDonalds , ‘McDonald's Social Responsibility Report’, in: http://www.mcdonalds.com/corporate/social/report/index.html, April 2002.

Shell Group, 2002, op. cit.

BT (British Telecommunications), 1999, op. cit.

European Commission Directorate-General for Employment and Social Affairs, Promoting a European Framework for Corporate Social Responsibility, Green Paper, European Communities, Luxemburg, July 2001.

GRI (Global Reporting Initiative), www.globalreporting.org, 2002.

BT (British Telecommunications), 1999, op. cit.

Shell Group, 2002, op. cit.

European Commission Directorate-General for Employment and Social Affairs, July 2001, op. cit.

Berthoin Antal, A. , ‘Organizational Learning and its Relevance for Corporate Sustainability. Ensuring Openness without Reinventing the Wheel’, Ökologisches Wirtschaften, No. 5, 2002, pp. 11–13.

Dierkes, M. and Berthoin Antal, A. , 1986, op. cit.

London Benchmarking Group, 2002, op. cit.

Migros (Migros-Genossenschafts-Bund), Third Social Report of Migros, Zürich, 1983.

Capron, M. , 1997, op. cit.

Centre on Transnational Corporations, International Standards of Accounting and Reporting for Transnational Corporations, New York: United Nations Publication, 1977.

ABI (Association of British Insurers), Investing in Social Responsibility: Risks and Opportunities, London, 2001.

DTI – The Company Law Steering Group, Modern Company Law: For a Competitive Economy, Final Report, Department of Trade and Industry, June 2001.