What is it about?
The paper illustrates how value-added statements (which are based on conventional financial accounting) can provide relevant information for CSR accountability. The variety of experiences shown (different industries and diverse company ownership in separate countries) may suggest the wide potential of this reporting model
Featured Image
Why is it important?
The purpose of this paper is to present a collection of ongoing experiences with a value-added reporting model in Latin America, posting its pertinence with regards to CSR accountability.
Perspectives
The paper aims to position value distribution and its accountability as relevant issues in CSR, particularly for developing countries. In addition, such an intuitive model might more easily reach the general public, something that rarely happens with conventional CSR reporting models
Mr Luis Perera
Read the Original
This page is a summary of: Value‐added reporting as a tool for sustainability: a Latin American experience, Corporate Governance, August 2012, Emerald,
DOI: 10.1108/14720701211267829.
You can read the full text:
Contributors
The following have contributed to this page
