`Corporate social and environmental responsibility in web-based reports: Currency in the banking sector?

Annotated Bibliography

Coupland , Christine , 2006 , `Corporate Social and Environmental Responsibility in Web-Based Reports : Currency in the Banking Sector Critical Perspectives on Accounting , vol .17 , pp . 865-881

In this article Christine Coupland explores and examines the quality of corporate social-reporting in web-based reports and stresses their importance to modern business world . The central argument is that accounting is an interesting endeavor based on social studies Organizations are socially constructed and emergent . Examination of the quality is viewed as too simplistic and the author offers new ideas how to make examination more

detailed . The author employs discourse /textual analytic approach and she draws on media analysis techniques , and analysis of argument and rhetoric . The purpose of the is to challenge the perceptions of social and environmental responsibility and to show their benefits and limitations for organizations and web-based reporting . The article focuses on the following issues : examination of how organization is presented , and on the language as the site of action . In discussion of corporate social reporting the author bases his research on the following groups : Loyds /TSB , HSBC , The Royal Bank of Scotland , the Co-operative Bank and Barclays . The article is useful to my research as Coupland suggests that critical examination of organizational construction highlights the rhetoric and strategic potential of organizational activity . The main limitation of the article is examination of the quality of corporate social reporting is too simplistic . Thus , the author indicates more extensive research should be done for developing methods to examine their quality more...