A Social Critique of Corporate Reporting: A Semiotic Analysis of Corporate Financial and Environmental Reporting
Subtitle: a Semiotic Analysis of Corporate Financial and Environmental Reporting
By: David Crowther
Edition: First edition.
Series: Routledge Revivals
Publisher: Taylor and Francis; Taylor & Francis Group
Published: 2017
Place of publication: London
Language: eng
Number of pages: 346
ISBN-13: 9781315186047; 9781351735926; 9781351735902
Subjects: Corporation reports; Social responsibility of business; Sociétés; Rapports; Entreprises; Responsabilité sociale; Annual reports
Description: "This title was first published in 2002: This text is concerned with the role of corporate reporting in UK public limited companies. It is a common assumption that the most significant part of any corporate report is the accounting information contained within. This book, however, takes a different view. The central argument is that the purpose of corporate reporting has changed from one primarily of stewardship and accountability to shareholders to a more outward- and forward-looking perspective. The author argues that one of the driving forces for this change in orientation is the discourse of environmental accounting, along with other forces. The book is essentially explorative. The author is concerned with looking at different aspects of the changes in corporate reporting and taking different perspectives in the development of the argument."--Provided by publisher.
Table of contents: title: Chapter 1 The Function of Corporate Reporting; title: chapter 2 Measuring and Reporting Performance; title: chapter 3 Accounting for Social and Environmental Performance; title: chapter 4 Semiology and Statistics: A Methodology for Analysis; title: chapter 5 The Environmental Discourse: the Quantitative Evidence; title: chapter 6 The Environmental Discourse: the Qualitative Evidence; title: chapter 7 Relating Financial and Environmental Performance: Interpretation of the Evidence; title: chapter 8 The Future Focus of Reporting: Evidence from Semiotic Analysis; title: chapter 9 The Semiology of External Reporting: an Evaluation of the Evidence; title: chapter 10 The Future of Corporate Reporting.