Factors influencing corporate social and environmental disclosures: a systematic review

Odera, Odhiambo and Scott, Albert H.S. and Gow, Jeff (2016) Factors influencing corporate social and environmental disclosures: a systematic review. International Journal of Business Governance and Ethics, 11 (2). pp. 116-134. ISSN 1477-9048

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.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Files associated with this item cannot be displayed due to copyright restrictions.
Faculty / Department / School: Current - Faculty of Business, Education, Law and Arts - School of Commerce
Date Deposited: 14 Sep 2016 00:38
Last Modified: 14 Sep 2016 00:38
Uncontrolled Keywords: social and environmental disclosures; SEDs; developed countries; transition and developing countries; annual reports
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified
Socio-Economic Objective: D Environment > 96 Environment > 9699 Other Environment > 969999 Environment not elsewhere classified
Identification Number or DOI: 10.1504/IJBGE.2016.078199
URI: http://eprints.usq.edu.au/id/eprint/29706

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