Legitimacy theory or managerial reality reconstruction? Corporate social disclosure in Marks and Spencer Plc corporate reports, 1969-1997.
Article Abstract:
Commentary on the debate over theories of why corporations voluntarily engage in social disclosure is presented along with a study analyzing the published annual corporate reports of leading UK retailer Marks and Spencer Plc over the period 1969-1997. The expected upward trend in corporate social reporting (CSR) is clear, but there is a distinct correlation between the variability in disclosure among the terms in office of successive chairmen. Differences in how each chairman perceived reality may account for the variations. Detailed information on data-capture methods used in the empirical analysis is included, along with discussion of previous studies.
Publication Name: Accounting Forum
Subject: Business
ISSN: 0155-9982
Year: 2000
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Firms' disclosure reactions to major social incidents: Australian evidence
Article Abstract:
A study examining the disclosure reactions of Australian firms to five major social incidents in their annual reports is presented. Cases reviewed include the Moura Mine disaster in Queensland; three oil spills, including that involving the Exxon Valdez and two others that took place off the Australian coast; and the Bhopal disaster in India. Previous studies have only analyzed US-based company disclosures; results of the Australian study indicate that sample firms operating in affected industries provided more social information in annual reports published after the disasters than before.
Publication Name: Accounting Forum
Subject: Business
ISSN: 0155-9982
Year: 2000
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Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the Environmental Protection Agency
Article Abstract:
Recent research has looked at the environmental reporting practices of Australian companies, considering whether they disclose information about negative aspects of their environmental practices or whether they manipulate environmental disclosures to improve their image. It was found that public image will be a key concern among companies making environmental disclosures until disclosure regulations relating to environmental issues are enshrined in law.
Publication Name: Accounting, Auditing and Accountability
Subject: Business
ISSN: 0951-3574
Year: 1996
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