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What is Stand-Alone Report

Harnessing Technology for Knowledge Transfer in Accountancy, Auditing, and Finance
A report that is published separately, not part of another document or annual report, often focusing on a single topic or area, such as sustainability, CSR, or financials.
Published in Chapter:
The Evolution of CSR Information Disclosure From Web 1.0 to Web 2.0
Jiaxu Du (University of Leicester, UK) and Kangding Wang (University of Bath, UK)
DOI: 10.4018/979-8-3693-1331-2.ch009
Abstract
This chapter explores the effects of technological advancements on corporate social responsibility (CSR) disclosure. It examines how the evolving use of new technology is reshaping the demand for CSR disclosure from diverse stakeholders and the interconnected dynamics between them. As technology continues to evolve, understanding its far-reaching impact on CSR disclosure is critical for businesses and society as a whole. The evolution of Internet technologies at all stages, from the pre-Internet era to Web 2.0, dramatically affects the way firms interact with stakeholders. This chapter will critically examine the transformative impact of technology in CSR disclosure, as well as how these technologies in turn shape stakeholder engagement. This chapter also provides suggestions for addressing corresponding challenges in the social media era.
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