Advanced Search
MyIDEAS: Login

A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies

Contents:

Author Info

  • Carol Adams
  • Nongnooch Kuasirikun
Registered author(s):

    Abstract

    This paper reports on a study of reporting on ethical issues in the corporate annual reports of the largest UK and German chemical and pharmaceutical companies between 1985 and 1995. The study is both comparative and longitudinal in nature, examining in detail how ethical reporting practices developed differently in two Western nations. Despite the similarity in industry affiliations of the companies in the two samples, the study found substantial differences in the nature and patterns of reporting both across time and between the two countries studied. In particular, German companies reported more information and that reporting 'matured' to its current level at an earlier date. The paper explores some of the factors which might be thought to have caused this diversity in reporting between the two countries including: industry initiatives; extent of regulations demanding ethical responsibility; and other social and political pressures.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.tandfonline.com/doi/abs/10.1080/096381800407941
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 9 (2000)
    Issue (Month): 1 ()
    Pages: 53-79

    as in new window
    Handle: RePEc:taf:euract:v:9:y:2000:i:1:p:53-79

    Contact details of provider:
    Web page: http://www.tandfonline.com/REAR20

    Order Information:
    Web: http://www.tandfonline.com/pricing/journal/REAR20

    Related research

    Keywords:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Fattorusso, Vittorio, 1983. "Essential drugs for the third world," World Development, Elsevier, vol. 11(3), pages 177-179, March.
    2. Zweifel, Peter & Crivelli, Luca, 1996. "Price Regulation of Drugs: Lessons from Germany," Journal of Regulatory Economics, Springer, vol. 10(3), pages 257-73, November.
    3. Rockness, Joanne & Williams, Paul F., 1988. "A descriptive study of social responsibility mutual funds," Accounting, Organizations and Society, Elsevier, vol. 13(4), pages 397-411, June.
    4. Trotman, Ken T. & Bradley, Graham W., 1981. "Associations between social responsibility disclosure and characteristics of companies," Accounting, Organizations and Society, Elsevier, vol. 6(4), pages 355-362, October.
    5. Adams, Carol A. & Harte, George, 1998. "The changing portrayal of the employment of women in British banks' and retail companies' corporate annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(8), pages 781-812, November.
    6. 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.
    7. Gamble, George O. & Hsu, Kathy & Jackson, Cynthia & Tollerson, Cynthia D., 1996. "Environmental disclosures in annual reports: An international perspective," The International Journal of Accounting, Elsevier, vol. 31(3), pages 293-331.
    8. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony G., 1985. "Accounting in its social context: Towards a history of value added in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 10(4), pages 381-413, October.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as in new window

    Cited by:
    1. Elena Barbu & Pascal Dumontier & Niculae Feleagă & Liliana Feleagă, 2011. "Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK," Post-Print halshs-00658734, HAL.
    2. Irene Criado-Jiménez & Manuel Fernández-Chulián & Carlos Larrinaga-González & Francisco Husillos-Carqués, 2008. "Compliance with Mandatory Environmental Reporting in Financial Statements: The Case of Spain (2001–2003)," Journal of Business Ethics, Springer, vol. 79(3), pages 245-262, May.
    3. C. Baccouche & Olfa Errais & Karima Mzoughi, 2010. "Les déterminants de la publication volontaire d'informations sociales : cas des entreprises tunisiennes," Post-Print halshs-00526423, HAL.
    4. Salma Damak-Ayadi, 2006. "Analyse des facteurs explicatifs de la publication des rapports sociétaux en France," Post-Print halshs-00154184, HAL.
    5. Elena Barbu & Pascal Dumontier & Niculae Feleagă & Liliana Feleagă, 2012. "Mandatory environmental disclosures by companies complying with IAS/IFRS: The case of France, Germany and the UK," Working Papers halshs-00658409, HAL.
    6. Giovanna Michelon, 2007. "Sustainability disclosure and reputation: a comparative study," "Marco Fanno" Working Papers 0044, Dipartimento di Scienze Economiche "Marco Fanno".
    7. Stephen Chen & Petra Bouvain, 2009. "Is Corporate Responsibility Converging? A Comparison of Corporate Responsibility Reporting in the USA, UK, Australia, and Germany," Journal of Business Ethics, Springer, vol. 87(1), pages 299-317, April.
    8. Daniel Zéghal & Saida Dammak, 2007. "La Divulgation De L'Information Environnementale Dans Les Rapports Annuels : Une Etude Comparative Des Multinationales Americaines Et Europeennes," Post-Print halshs-00534777, HAL.

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:taf:euract:v:9:y:2000:i:1:p:53-79. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.