Corporate social responsibility reporting in professional accounting firms

Angus Duff

doi:10.1016/j.bar.2014.10.010

Corporate social responsibility reporting in professional accounting firms

Angus Duff

School of Business and Creative Industries

Research output: Contribution to journal › Article › peer-review

41 Citations (Scopus)

Abstract

This paper examines the corporate social responsibility (CSR) reporting undertaken by the 20 largest professional accounting firms in the United Kingdom. Professional service firms are knowledge-intensive organisations, eager to communicate their legitimacy, status and reputation, to an external world. These social evaluations (prestige) allow them to enhance their intellectual capital and consequently charge premium fees and, effectively increasing partner wealth. This investigation undertakes a content analysis of firms' annual reviews, corporate social responsibility reports, websites, and recruitment literature.

Original language	English
Pages (from-to)	74-86
Number of pages	13
Journal	The British Accounting Review
Volume	48
Issue number	1
Early online date	13 Dec 2014
DOIs	https://doi.org/10.1016/j.bar.2014.10.010
Publication status	Published - Mar 2016

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 12 Responsible Consumption and Production

Keywords

accounting firms
corporate social responsibility
disclosure
content analysis

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10.1016/j.bar.2014.10.010

Cite this

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KW - disclosure

KW - content analysis

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Corporate social responsibility reporting in professional accounting firms

Abstract

UN SDGs

Keywords

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