|Title||Social reporting as an organizational learning tool? A theoretical framework|
|Publication Type||Journal Article|
|Year of Publication||2006|
|Authors||Gond J.P, Herrbach. O.|
|Journal||Journal of Business Ethics|
|Keywords||Corporate social responsibility, organizational learning, social reporting|
Annotation for Social reporting as an organizational learning tool? A theoretical framework
Proposes a model of corporate social performance as an organizational learning process.
Organizational reporting in regard to social responsibilities can be viewed as a learning tool. However, the extent to which social responsibility reporting provides a mechanism for learning depends on the design and implementation of corporate social reporting procedures. These procedures should have the capacity to generate experiential learning and foster change within an organisation. The article distinguishes between two social responsibility learning processes namely, corporate social adaptation (CSA) and corporate social learning (CSL). CSA depends heavily on feedback from processes and outcomes that allow an organisation to adapt to relevant stakeholder demands, while CSL uses this feedback to inform the iterative development of organisational responsibility principles. The paper proposes further areas of study to improve the understanding of social responsibility management and learning within an organisation.
Adaptive learning attempts to move beyond cycles of auditing and reporting, by embedding learning systems within the corporate structure of the organisation. There are general principles for achieving this including alignment of budgetary and learning cycles, experimental policy design and others. However, the key lesson for adaptive learning is conscious awareness that this need exists. From this point, it becomes an iterative process to determine the specific means by which this can be achieved according to the context and circumstances of a specific organisations operating environment. This conscious recognition of the link between performance appraisal, based on both internal and external feedback, and modification of corporate behaviour through embedded learning is a critical first step in becoming an adaptive learning organisation.