This article has been written to provide an overview of a particular theoreticalperspective that has been used to explain why managers might elect to publiclydisclose information about particular aspects of their social or environmentalperformance[1]

Emerging sensitivity of accountants to the role of communicationand perception engineeringCommunication is an important component of how accountants spend theirtime. In addition to the involvement of accountants with traditional accounting,they also spend considerable time in meetings with...