Jeffrey Strategic reputation risk management and corporate social responsibility

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