Strategic reputation risk management and corporate social responsibility reporting

Unerman, J. (2008) Strategic reputation risk management and corporate social responsibility reporting. Accounting, Auditing and Accountability Journal, 21 (3). pp. 362-364. ISSN 0951-3574

Abstract

Purpose - The purpose of this paper is to provide a commentary on "Corporate social reporting and reputation risk management", by Bebbington, Larrinaga-Gonzales and Moneva, published in Accounting, Auditing & Accountability Journal, Vol. 21 No. 3. Design/methodology/approach - A personal viewpoint is articulated on the potential contribution and importance of Bebbington et al.'s insights for the development of both theory and practice in corporate social responsibility reporting. Findings - This commentary reinforces the importance of Bebbington et al.'s theoretical propositions on reputation risk management as an explanatory framework for CSR reporting, and suggests three areas for further refinement. Originality/value - Makes suggestions for three areas where Bebbington et al.'s framework and insights can be further refined. © Emerald Group Publishing Limited.