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Corporate social disclosures by listed companies on their web sites: an international comparison

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  • Williams, S. Mitchell
  • Ho Wern Pei, Carol-Anne
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    File URL: http://www.sciencedirect.com/science/article/B6W4P-3XX6KBX-M/2/37045a0560e3a5d4c54a2275937d05e4
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    Bibliographic Info

    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 34 (1999)
    Issue (Month): 3 (08)
    Pages: 389-419

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    Handle: RePEc:eee:accoun:v:34:y:1999:i:3:p:389-419

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    Web page: http://www.elsevier.com/locate/inca/620179

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    References

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    1. Jaggi, Bikki & Zhao, Ronald, 1996. "Environmental performance and reporting: Perceptions of managers and accounting professionals in Hong Kong," The International Journal of Accounting, Elsevier, vol. 31(3), pages 333-346.
    2. Cowen, Scott S. & Ferreri, Linda B. & Parker, Lee D., 1987. "The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis," Accounting, Organizations and Society, Elsevier, vol. 12(2), pages 111-122, March.
    3. Darrell, W. & Schwartz, Bill N., 1997. "Environmental disclosures and public policy pressure," Journal of Accounting and Public Policy, Elsevier, vol. 16(2), pages 125-154.
    4. Patten, Dennis M., 1992. "Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 471-475, July.
    5. Craig, Russell J. & Diga, Joselito G., 1996. "Financial reporting regulation in ASEAN: Features and prospects," The International Journal of Accounting, Elsevier, vol. 31(2), pages 239-259.
    6. Patten, Dennis M., 1991. "Exposure, legitimacy, and social disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 10(4), pages 297-308.
    7. Preston, Lee E., 1981. "Research on corporate social reporting: Directions for development," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 255-262, July.
    8. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    9. Teoh, Hai-Yap & Thong, Gregory, 1984. "Another look at corporate social responsibility and reporting: An empirical study in a developing country," Accounting, Organizations and Society, Elsevier, vol. 9(2), pages 189-206, June.
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    Cited by:
    1. Dr. Mohd Noor Azli bin Ali Khan Author_Email: & Professor Dr. Noor Azizi bin Ismail, 2011. "The Use Of Disclosure Indices In Internet Financial Reporting Research," 2nd International Conference on Business and Economic Research (2nd ICBER 2011) Proceeding 2011-462, Conference Master Resources.
    2. Bruno Oxibar & Frédérique Déjean, 2003. "An alternative approach of corporate social disclosure analysis," Post-Print halshs-00150581, HAL.
    3. Frédérique Dejean & Bruno Oxibar, 2003. "Pour Une Approche Alternative De L'Analyse De La Diffusion D'Information Societale," Post-Print halshs-00582767, HAL.
    4. Aerts, Walter & Cormier, Denis & Magnan, Michel, 2008. "Corporate environmental disclosure, financial markets and the media: An international perspective," Ecological Economics, Elsevier, vol. 64(3), pages 643-659, January.
    5. Damak-Ayadi, Salma, 2006. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France," Economics Papers from University Paris Dauphine 123456789/2238, Paris Dauphine University.
    6. Salma Damak-Ayadi, 2006. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France," Post-Print halshs-00154184, HAL.
    7. Denis Cormier & Michel Magnan, 2003. "Les Modes De Divulgation D'Informations Environnementales : Une Analyse Intersectorielles," Post-Print halshs-00582749, HAL.
    8. Jeremy Galbreath, 2011. "To What Extent is Business Responding to Climate Change? Evidence from a Global Wine Producer," Journal of Business Ethics, Springer, vol. 104(3), pages 421-432, December.
    9. Mustaruddin Saleh & Norhayah Zulkifli & Rusnah Muhamad, 2010. "Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(6), pages 591-613, July.
    10. Sonja Gallhofer & Jim Haslam & Elizabeth Monk & Clare Roberts, 2006. "The emancipatory potential of online reporting: The case of counter accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(5), pages 681-718, September.
    11. Salma Damak-Ayadi, 2005. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France. Determinants of the corporate decision to disclose stakehoders' reports in France," Post-Print halshs-00581181, HAL.
    12. Salma Damak Ayadi, 2004. "Determinants of the corporate decision to disclose stakeholders' reports in France," Post-Print halshs-00154181, HAL.
    13. Dr. Mohd Noor Azli bin Ali Khan & Professor Dr. Noor Azizi bin Ismail, 2011. "The Use Of Disclosure Indices In Internet Financial Reporting Research," Journal of Global Business and Economics, Global Research Agency, vol. 3(1), pages 157-173, July.
    14. Denis Cormier & Marie-Josée Ledoux & Michel Magnan, 2010. "The Informational Contribution of Social and Environmental Disclosures for Investors," Post-Print hal-00481571, HAL.
    15. Unerman, Jeffrey & Bennett, Mark, 2004. "Increased stakeholder dialogue and the internet: towards greater corporate accountability or reinforcing capitalist hegemony?," Accounting, Organizations and Society, Elsevier, vol. 29(7), pages 685-707, October.
    16. Aerts, Walter & Cormier, Denis, 2009. "Media legitimacy and corporate environmental communication," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 1-27, January.

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