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Civil liberties and social and environmental information transparency: A global investigation of financial institutions

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  • Guo, Jianan
  • Islam, Muhammad Azizul
  • Jain, Ameeta
  • van Staden, Chris J.

Abstract

Civil liberties enable the media, social movements, and other stakeholders to expect companies to be more transparent and forthcoming with relevant social and environmental information. Drawing on social movement theory in general, and the notion of civil liberty in particular, we analyse the availability of social and environmental information of 300 financial companies from 50 countries over a nine-year period, to investigate the influence of country-level civil liberties on the availability of social and environmental information.

Suggested Citation

  • Guo, Jianan & Islam, Muhammad Azizul & Jain, Ameeta & van Staden, Chris J., 2022. "Civil liberties and social and environmental information transparency: A global investigation of financial institutions," The British Accounting Review, Elsevier, vol. 54(1).
    • Handle: RePEc:eee:bracre:v:54:y:2022:i:1:s0890838921000445
    DOI: 10.1016/j.bar.2021.101018
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