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CSR reporting: a process for supply chain legitimation

Conference Paper


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Abstract


  • 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.

    Keywords: legitimation theory; CSR reporting; supply chain reporting; social audit

UOW Authors


  •   Bowrey, Graham D. (external author)
  •   Clements, Mike D. (external author)
  •   Dean, Bonnie

Publication Date


  • 2009

Citation


  • Bowrey, G., Clements, M. D. & Cord, B. (2009). CSR reporting: a process for supply chain legitimation. Australasian Conference on Social and Environmental Accounting Research (pp. 1-21). Christchurch, New Zealand: University of Canterbury, New Zealand.

Ro Full-text Url


  • http://ro.uow.edu.au/cgi/viewcontent.cgi?article=3379&context=commpapers

Ro Metadata Url


  • http://ro.uow.edu.au/commpapers/2330

Start Page


  • 1

End Page


  • 21

Place Of Publication


  • http://www.bsec.canterbury.ac.nz/csear2009/pdf/csear09_submission_48.pdf

Abstract


  • 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.

    Keywords: legitimation theory; CSR reporting; supply chain reporting; social audit

UOW Authors


  •   Bowrey, Graham D. (external author)
  •   Clements, Mike D. (external author)
  •   Dean, Bonnie

Publication Date


  • 2009

Citation


  • Bowrey, G., Clements, M. D. & Cord, B. (2009). CSR reporting: a process for supply chain legitimation. Australasian Conference on Social and Environmental Accounting Research (pp. 1-21). Christchurch, New Zealand: University of Canterbury, New Zealand.

Ro Full-text Url


  • http://ro.uow.edu.au/cgi/viewcontent.cgi?article=3379&context=commpapers

Ro Metadata Url


  • http://ro.uow.edu.au/commpapers/2330

Start Page


  • 1

End Page


  • 21

Place Of Publication


  • http://www.bsec.canterbury.ac.nz/csear2009/pdf/csear09_submission_48.pdf