Corporate Social And Environmental Reporting In The Large Retail Distribution Sector

DOI: 10.5176/2251-1997_AF97

Authors: C. Richard Baker, Bruno Cohanier And Daniele Pederzoli

Abstract:

This paper investigates the corporate social and environmental reporting (CSER) practices of companies in the large retail distribution sector. This industry appears to have been relatively reticent in developing its CSER practices. Hence, the focus of our paper is on an investigation of the reasons for the apparently slow development of CSER practices in the retail industry. Because CSER reports remain voluntary in many countries, we believe that it would be useful to investigate the extent and nature of these reporting practices in a specific industry and to inquire into the institutional forces either internal or external to the industry that may have prompted a greater response to CSER.

Keywords: Corporate Social and Environmental Reporting, Retail Distribution Sector

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