RIS ID
29846
Abstract
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.
Link to publisher version (URL)
Australasian Conference on Social and Environment Accounting Research
Publication Details
Bowrey, G., Clements, M. D. & Cord, B. (2009). CSR reporting: a process for supply chain legitimation. 8th Australasian Conference on Social and Environment Accounting Research (CSEAR 2009) (pp. 1-21). Christchurch, New Zealand: University of Canterbury, New Zealand.