Strategic reputation risk management and corporate social responsibility reporting

摘要: Purpose – The purpose of this paper is to provide a commentary on “Corporate social reporting and reputation risk management”, by Bebbington, Larrinaga‐Gonzales Moneva, published in Accounting, Auditing & Accountability Journal, Vol. 21 No. 3.Design/methodology/approach A personal viewpoint articulated the potential contribution importance Bebbington et al.'s insights for development both theory practice corporate responsibility reporting.Findings This reinforces theoretical propositions management as an explanatory framework CSR reporting, suggests three areas further refinement.Originality/value Makes suggestions where can be refined.