1. HISTORY AND TRENDS OF CESR Begisheva Lidiya

3. Social and environmental reporting “ t he process of communicating the social and environmental effects of organisations’ economic actions to particular interest groups within society and to society at large. As such, it involves extending the accountability of organisations (particularly companies) beyond the traditional role of providing a financial account to the owners of capital, in particular shareholders. Such an extension is predicated upon the assumption that companies do have wider responsibilities than simply to make money for their shareholders ” Gray R.H., Owen D.L. and Maunders K.T. (1987) Corporate Social reporting: Accounting and Accountability

4. History periods Antal, A. B.; Dierkes, M.; MacMillan, K. & Marz, L. (2002): "Corporate Social Reporting Revisited", Journal of General Management, 28 (2)

9. Strands in social accounting Social audits Silent social accounts New wave of social accounting Gray, R. (2001): "Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?" Business Ethics

10. Social Audits Social audits - “those public analyses of accountable entities undertaken by bodies independent of the entity, and typically without the approval of the entity concerned” Gray, R. (2001): "Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?" Business Ethics

11. Social Audits The standard for social audits was set by Social Audit Ltd in 1970s. Gray, R. (2001): "Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt?" Business Ethics The message is if the companies fail to act appropriately and fail to discharge their account to society, the social audit may well appear and do the job for them

30. Trajectories of sustainability reporting Kolk, A. (forthcoming): “Trajectories of sustainability reporting by MNCs”, Journal of World Business

35. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam

36. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam

37. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam Companies with stand-alone and integrated CSR reports

38. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam

39. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam Drivers for CSR reporting

40. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam Companies with CR strategy, objectives, indicators and data

41. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam Companies reporting on business opportunities of CR by country

42. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam Management standards and guidelines used by companies

43. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam Stated purpose for conducting stakeholder engagement

44. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam Means of engaging stakeholders

45. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam Reporting standards and guidelines used by companies

46. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam

47. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam Reporting format

48. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam Carbon footprint disclosure by country

49. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam

50. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam

51. KPMG Survey KPMG (2008): KPMG International Survey of Corporate Responsibility Reporting 2008. KPMG, Amsterdam

52. KPMG Survey Kolk, A. (forthcoming): “Trajectories of sustainability reporting by MNCs”, Journal of World Business

53. KPMG Survey Kolk, A. (forthcoming): “Trajectories of sustainability reporting by MNCs”, Journal of World Business