Social reporting: developing theory and current practice

This document aims to provide an examination of some practical examples of companies who have attempted social measurement and reporting.

The author considers a number of different ways in which measuring and auditing can take place, both internally and externally, and gives company examples and key features of each. This second section of the document outlines the theoretical background to social reporting and the wide variety of activities and reports that go under its banner. The author argues that different organisations have different needs and responsibilities and that the social reporting process is relatively new. It is therefore not possible to prescribe a rigid structure for social reporting, but it is possible to include and consider a number of key features.

The document goes on to provide case studies of social reports from the Co-operative, the Body Shop and Ben & Jerry's. The methodology and components of each company's reporting process is outlined and discussed in some detail in order to provide different but successful examples of the elements of social reporting.