Corporate social reporting and reputation risk management

Purpose The purpose of this paper is to explore the proposition that corporate social responsibility reporting could be viewed as both an outcome of, and part of reputation risk management processes. Design/methodology/approach The paper draws heavily on management research. In addition, an image restoration framework is introduced. Findings The concept of reputation risk management could assist in the understanding of corporate social responsibility reporting practice. Originality/value This paper explores the link between reputation risk management and existing theorising in social accounting.