caa a22 4500 605485364 CHVBK 20210128100440.0 cr unu---uuuuu 210128e20150301xx s 000 0 eng 10.1007/s10551-014-2054-6 doi (NATIONALLICENCE)springer-10.1007/s10551-014-2054-6 Comparing the Evolution of CSR Reporting to that of Financial Reporting [Elektronische Daten] [Daniel Tschopp, Ronald Huefner] This paper compares between the evolution of financial reporting and corporate social responsibility (CSR) reporting. Our comparison follows a framework of seven factors for exploring comparative accounting history put forth by Carnegie and Napier (Account Audit Account J 15(5):689-718, 2002): Period, Places, People, Practices, Propagation, Products, and Profession. Using this framework allows for a comparison of similarities and differences as to how both types of reporting have evolved. Some of the defining moments in the evolution of financial reporting have yet to take place in the development of CSR reporting; such as an event that legitimizes a CSR reporting standard or gives CSR reporting global recognition. The evolutionary process may not follow the same path as financial reporting did due to the varying stakeholders involved. However, there are enough similarities that still make the evolution of financial reporting a useful comparative tool to analyze the potential growth and development of CSR reporting. Financial reporting has evolved into a comparable and reliable market-based resource over the last 100years. Relative to this timeline CSR reporting is still in its infancy. CSR reporting has come a long way since early reports were first issued, but there remain many deficiencies in comparability, consistency, reliability, and relevance. The results of this comparison provide some insight on the possible future development of CSR reporting. Our goal is that this paper contributes to an understanding of CSR reporting's past and provides insights into CSR reporting's present and future. Springer Science+Business Media Dordrecht, 2014 CSR reporting nationallicence Corporate social responsibility nationallicence Financial accounting nationallicence Environmental accounting nationallicence Reporting standards nationallicence Tschopp Daniel Saint Leo University, 33701 State Road 52, 33574, Saint Leo, FL, USA aut Huefner Ronald State University of New York at Buffalo, Buffalo, NY, USA aut Journal of Business Ethics Springer Netherlands 127/3(2015-03-01), 565-577 0167-4544 127:3<565 2015 127 10551 https://doi.org/10.1007/s10551-014-2054-6 text/html Onlinezugriff via DOI BK010053 XK010053 XK010000 Metadata rights reserved Springer special CC-BY-NC licence nationallicence 1 research-article jats NATIONALLICENCE NATIONALLICENCE NL-springer NATIONALLICENCE 856 40 https://doi.org/10.1007/s10551-014-2054-6 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Tschopp Daniel Saint Leo University, 33701 State Road 52, 33574, Saint Leo, FL, USA aut NATIONALLICENCE 700 1- Huefner Ronald State University of New York at Buffalo, Buffalo, NY, USA aut NATIONALLICENCE 773 0- Journal of Business Ethics Springer Netherlands 127/3(2015-03-01), 565-577 0167-4544 127:3<565 2015 127 10551