Motivations for issuing standalone CSR reports: A survey of Canadian firms
Accounting and Finance
Microsoft Corp.'s Excel spreadsheet program has a built-in function called Share Workbook. It makes no difference whether the team members are in offices down the hall or on the other continents, the only requirement is that they must be on a shared network. Instructions are presented on how to create a workbook that as many as 256 users can share at the same time. Share Workbook is a very powerful and useful program. Don't be put off by its seeming complexity. Yes, there are a lot of steps to setting up the workbook, but after you go through the exercise once, you'll immediately see that they are clearly defined and quite intuitive. In today's multiple-enterprise environments, a fast and efficient way to collaborate is a must, and the Share Workbook feature is a perfect tool for that.
Thorne, L., Mahoney, L. S., & Manetti, G. (2014). Motivations for issuing standalone CSR reports: A survey of Canadian firms. Accounting, Auditing & Accountability Journal, 27(4), 686–714. doi:10.1108/AAAJ-07-2013-1393