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Determinants of voluntary social and environmental disclosure: a research note

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  • L. BOUTEN

    ()

  • P. EVERAERT

Abstract

Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants underlying the decision to disclose and the disclosure level are the same. This paper addresses the influence of this assumption on: (i) the operationalization of the dependent variables; (ii) the estimation method; and (iii) the subsequent empirical results, using a sample of 108 listed Belgian firms. Overall, the findings suggest that not distinguishing between the determinants underlying the decision to disclose and the disclosure level may be misleading.

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File URL: http://www.feb.ugent.be/nl/Ondz/wp/Papers/wp_10_689.pdf
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Bibliographic Info

Paper provided by Ghent University, Faculty of Economics and Business Administration in its series Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium with number 10/689.

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Length: 2 pages
Date of creation: Nov 2010
Date of revision:
Handle: RePEc:rug:rugwps:10/689

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Related research

Keywords: content analysis; corporate social responsibility; disclosure; estimation methods; Global Reporting Initiative; Heckman;

This paper has been announced in the following NEP Reports:

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