An analysis of corporate social responsibility within the Big Four accountancy firms in the UK: Has there been continuous improvement?
by Emma Lister; Kieran James; Abeer Hassan
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 16, No. 4, 2020

Abstract: This paper explores the current corporate social responsibility (CSR) strategies and disclosures by each of the four ‘Big Four’ accountancy firms in the UK. It investigates four main themes (Diversity and equal opportunity, Social impact, Education, Environmental and wellbeing). The study introduces the two new perspectives of Legitimacy Theory (symbolic vs. substantive). Content analysis was used to categorise and analyse trends in the firms' CSR programmes implemented and disclosed from 2014-2016. Information from the firms' CSR activities was obtained through annual reports, transparency/impact reports, sustainability reports, and web pages collectively. The results show an improvement in disclosure for one particular area, where influencers were identified as needing legitimacy, with external events considered as a potential factor. Recommendations are made, including potential solutions to the current issues associated with CSR reporting by the four firms. Our results support the substantive form of legitimacy theory.

Online publication date: Tue, 22-Jun-2021

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com