The usefulness and use of social reporting information
Accounting Organizations and SocietyPublished 1 January 1985
Meinolf Dierkes, Ariane Berthoin Antal
Citations111
SJR quartileQ1
SJR score2.12
SNIP2.48
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Abstract
This article presents a stepwise process for evaluating the usefulness and use of corporate social reporting information. Drawing on surveys conducted in Germany and Switzerland of readers and potential users of social reports, it discusses the stage of development of this information tool and it suggests qualitative considerations for assessing its impact on business behaviour.
Keywords
Social Sciences
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