Corporate Social and Environmental Reporting Institutionalized  

作　　者：Rene P. Orij 

机构地区：[1]Leiden University, Leiden, the Netherlands

出　　处：《Journal of Modern Accounting and Auditing》2015年第2期112-123,共12页现代会计与审计（英文版）

摘　　要：External Corporate Social and Environmental Reporting （CSER） finds its raison d＇etre in corporations＇ search for both a license to operate and accountability towards society. This suggests a relationship between corporations and society. In this study, that relationship is analyzed, specifically the relationship between levels of CSER and economic institutions. A strong link with institutions is an outcome of institutionalization. The economic institutions applied are economic freedom and legal origin as a proxy for national corporate governance systems. The results of this descriptive study show associations between CSER levels and economic freedom. CSER is also related to national corporate governance systems through legal origin. CSER appears to be institutionalized, or in any case, corporations seem to be aware of the economic institutionalization of CSER.

关 键 词：social and environmental reporting economic institutions STAKEHOLDERS LEGITIMACY 

分 类 号：F275[经济管理—企业管理] X322[经济管理—国民经济]