School of Management
Royal Holloway University of London

The Centre for Research into Sustainability

Corporate Attitudes Towards Corporate Social Disclosure and Accountability

Project Description

This project examines specific aspects of corporate motivations for engaging in social reporting.

Empirical research investigating possible motivations for corporations to publish social and environmental disclosures has tended to focus on issues where there is likely to be a reasonable degree of consensus, among economically powerful stakeholders, regarding the moral acceptability of corporate behaviour. One part of this project seeks to develop theoretical insights by examining corporate attitudes towards social disclosures in an area where there is likely to be a strong polarity of moral attitudes among economically powerful stakeholders: that of sexual orientation. The other part of the project investigates how corporations employ the rhetoric of corporate social responsibility.

Expected Outcomes

The project promises results in the following area:


Both parts of this project involve interviews with executives responsible for aspects of corporate social responsibility programmes at a number of large UK companies.


Jeffrey Unerman (Manchester Business School)

David Bevan (Royal Holloway, University of London)