The influence of internal processes on social reporting and disclosure quality (notice n° 225562)
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| fixed length control field | 01812cam a2200301 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112061113.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Therrien, Vicky S. |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The influence of internal processes on social reporting and disclosure quality |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 96 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This study aims to examine the internal social responsibility processes implemented by Canadian corporations, as well as the relationships between these processes and the quality of those organizations’ social responsibility reports. With this in mind, we conducted ten case studies. Data was collected through interviews, analysis of social responsibility reports, and analysis of media coverage. The results of these analyses reveal major gaps in the implementation of internal processes, which appear to be related to the quality of social responsibility reports. The firms that invested more in their internal processes published better quality social responsibility reports. The quality of information disclosed in these reports is thus not solely a result of organizations’ motivations as previous research has indicated. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | voluntary disclosure theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | voluntary disclosure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | institutional theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | legitimacy theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | social reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | voluntary disclosure |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Social reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | voluntary disclosure<br/>theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | institutional theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | legitimacy theory |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Coulmont, Michel |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Berthelot, Sylvie |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | La Revue des Sciences de Gestion | o 312 | 6 | 2022-02-09 | p. 49-62 | 1160-7742 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-des-sciences-de-gestion-2021-6-page-49?lang=en">https://shs.cairn.info/journal-revue-des-sciences-de-gestion-2021-6-page-49?lang=en</a> |
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