Crynodeb
Using examples from environmentally sensitive industries, the paper examines the determinants of corporate social disclosure (CSD). The paper moves beyond the traditional literature in two respects. First it is international in scope, examining the accounting disclosure responses of multi-national companies to the pressures implied by the nature and scope of their operations. Second, variables measuring political risk and social development are developed so that these pressures can be measured, thereby introducing new dimensions to the literature. In common with previous studies, financial risk, size and other control variables are included. The relationships are tested econometrically utilising regression techniques not previously applied in the CSD literature but nonetheless more generally appropriate when using count dependent variables. Results suggest that managers feel an unequal sense of responsibility to different constituencies and their disclosure priorities are determined by stock market accountability, lobbying power of their domestic audience and the political risk of their activities rather than the impact of their activities in countries of operation.
Iaith wreiddiol | Saesneg |
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Nifer y tudalennau | 23 |
Statws | Cyhoeddwyd - 16 Ebr 2007 |
Cyhoeddwyd yn allanol | Ie |
Digwyddiad | The British Academy of Management: Corporate Social Responsibility Special Interest Group Conference - 28 White Rose Research Consortium, York, Y Deyrnas Unedig Hyd: 16 Ebr 2007 → 17 Ebr 2007 Rhif y gynhadledd: 28 |
Cynhadledd
Cynhadledd | The British Academy of Management |
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Gwlad/Tiriogaeth | Y Deyrnas Unedig |
Dinas | York |
Cyfnod | 16/04/07 → 17/04/07 |