The three major survey studies are as follows: (Germany) “Inquiry into the Social Involvement of German Industry,”Manager (April 1976)—compilation of partial reports from several issues, reprinted as a single document. Manager Magazine, Brandstwiete 19, D-2000 Hamburg 11, Germany. (France) “The Social Examination” and “The Social Examination 1976,”Expansion (April 1975), pp. 75–97, and (April 1976), pp. 93–122. See also, “Our Readers Respond to the Social Examination,”Expansion (June 1975), pp. 124–129, and (June 1976), pp. 277–281. (Canada) Corporate Social Performance in Canada, A Study Prepared for the Royal Commission on Corporate Concentration; The Niagara Institute, Niagara-on-the-Lake, Ontario, October 1976. See also, MaxwellS. R.MasonA. K., “Social Responsibility and Canada's Largest Corporations,”International Centre for Research in Accounting, University of Lancaster, Occasional Paper No. 9, 1976. The topical and industrial coverage of each of these studies is summarized in the Appendix.
2.
The coverage of the L'Expansion survey closely parallels the interests of the official French government (Sudreau) Commission on the Reform of Enterprise, which reported in February 1975.
3.
DierkesM.PrestonLee E., “Corporate Social Accounting-Reporting for the Physical Environment: A Critical Review and Implementation Proposal,”Accounting, Organizations and Society (1977), pp. 3–22.
4.
CorsonJ. J.SteinerG. A., Measuring Business's Social Performance: The Corporate Social Audit (New York: Committee for Economic Development, 1974).
5.
ErnstErnst, “Social Responsibility Disclosure: 1976 Survey of Fortune 500 Annual Reports” (New York: 1976).
