Factors influencing corporate social and environmental disclosures: a systematic review
Article
Article Title | Factors influencing corporate social and environmental disclosures: a systematic review |
---|---|
ERA Journal ID | 32878 |
Article Category | Article |
Authors | Odera, Odhiambo (Author), Scott, Albert H.S. (Author) and Gow, Jeff (Author) |
Journal Title | International Journal of Business Governance and Ethics |
Journal Citation | 11 (2), pp. 116-134 |
Number of Pages | 19 |
Year | 2016 |
Place of Publication | United Kingdom |
ISSN | 1477-9048 |
1741-802X | |
Digital Object Identifier (DOI) | https://doi.org/10.1504/IJBGE.2016.078199 |
Web Address (URL) | http://www.inderscience.com/info/inarticle.php?artid=78199 |
Abstract | This study reviews the literature which attempts to analyse factors influencing corporate social and environmental disclosure (SED). Of particular interest are two questions: 1) Which companies are motivated to provide information on their SED responsibilities?; 2) Why are companies interested in SED? The review was carried out by primarily consulting leading corporate management and accounting journals over the past 30 years. An analysis of the factors affecting SED reporting was undertaken. The motivations of companies for SED vary widely, yet the literature strongly suggests there is inconsistency in motives. So why are companies interested in SED? This was explained primarily as a function of corporate image making and to avoid scrutiny by government which could lead to adverse publicity. There is wide variation in both the quantity and quality of disclosures. There are also noticeable differences in SED between developed, transition and developing country companies. |
Keywords | social and environmental disclosures; SEDs; developed countries; transition and developing countries; annual reports |
ANZSRC Field of Research 2020 | 350199. Accounting, auditing and accountability not elsewhere classified |
Public Notes | Files associated with this item cannot be displayed due to copyright restrictions. |
Byline Affiliations | University of Science and Technology, Kenya |
School of Commerce | |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q3973/factors-influencing-corporate-social-and-environmental-disclosures-a-systematic-review
1758
total views7
total downloads1
views this month0
downloads this month