The Nature and Processes of Corporate Reporting on Ethical Issues

This close-quarters look at the nature, extent and processes of ethical reporting focuses on two countries and two industries where this type of reporting is relatively mature - the chemical and pharmaceutical sectors in Germany and the UK. In describing and critically appraising what is reported by such leaders in the field - their responsibility and governance structures, the reporting/decision-making process, the way in which stakeholders are consulted and presented with information, and the perceived benefits and costs of reporting - the study is intended as a guide for organizations that have not yet started to report on ethical issues, or whose reporting mechanisms are less well developed.
 
This close-quarters look at the nature, extent and processes of ethical reporting focuses on two countries and two industries where this type of reporting is relatively mature - the chemical and pharmaceutical sectors in Germany and the UK. In describing and critically appraising what is reported by such leaders in the field - their responsibility and governance structures, the reporting/decision-making process, the way in which stakeholders are consulted and presented with information, and the perceived benefits and costs of reporting - the study is intended as a guide for organizations that have not yet started to report on ethical issues, or whose reporting mechanisms are less well developed.