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MNEs, non-financial reporting, process advertising and globalization
Osuji, Onyeka K.
Journal of Knowledge Globalization
Knowledge Globalization Institute
The conduct of modern corporations, particularly multinational enterprises (MNEs), is increasingly linked to broader social and other values and expectations. Consequently, modern public relations practice appears to extend to non-financial aspects of corporate activity. Non-financial issues are expanding in content and scope. Such issues are in some cases, evidently ‘global’ issues. Evidence suggests proliferation of, mainly, voluntary non-financial reports. Awareness of, and reliance on, such reports is increasing. Regulation of corporate reporting in many jurisdictions appears to be solely, (or at least mainly), targeted at financial reporting. The critical question is whether it is the appropriate stage for legal and regulatory intervention in MNE non-financial reporting. Is there any public issue of responsibility in such reporting? Is non-financial reporting a class of advertising? Can one classify non-financial reporting as process advertising?
Author's post-print version
Journal of Knowledge Globalization, Vol 1, No 2 (2008)