Corporate social reporting and reputation risk management

Abstract

Purpose: The purpose of this paper is to explore the proposition that corporate social responsibility reporting could be viewed as both an outcome of, and part of reputation risk management processes.Design/methodology/approach: The paper draws heavily on management research. In addition, an image restoration framework is introduced.Findings: The concept of reputation risk management could assist in the understanding of corporate social responsibility reporting practice.Originality/value: This paper explores the link between reputation risk management and existing theorising in social accounting.