Corporate social reporting in action: An evaluation of British, European and American practice

This paper presents a critical assessment of the social report practices of 400 large companies. The major shortfalls encountered involved, firstly, an overconcentration on conventional wisdom; secondly, a lack of inclination to fully exploit new avenues which had been tentatively opened up; thirdly, a tendency to rationalise away inadequate performance; and, finally, an inclination to simplify unduly in the face of complexity.