ABSTRACT
This chapter explores the various meanings that social reporting may have for organizations beyond impression management, legitimacy theory or risk reputation management such as organizational change and organizational culture, which only a few has done before. It also examines the water sector that has had a relative short history of Sustainability and Corporate Social Responsibility (CSR) reporting in order to identify which kinds of micro-changes this relatively new business conduct may have made to the organization. In order to evaluate whether this organization's way of doing social reporting can be said to reflect other similar companies' reporting behaviours, this observation study is combined with a document study of the Sustainability and CSR reports of the 28 water companies from Denmark, the UK, the US and South Africa. Visual analysis of the photographic images within the social reports and websites showed managerial attempt to compensate for the lack of stakeholder voices due to the representational deficits of the managerial account.
