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Factors influencing corporate social and environmental disclosures: a systematic review

Author

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  • Odhiambo Odera
  • Albert H.S. Scott
  • Jeff Gow

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.

Suggested Citation

  • Odhiambo Odera & Albert H.S. Scott & Jeff Gow, 2016. "Factors influencing corporate social and environmental disclosures: a systematic review," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 11(2), pages 116-134.
    • Handle: RePEc:ids:ijbget:v:11:y:2016:i:2:p:116-134
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    Cited by:

    1. Abhishek Behl & P. S. Raghu Kumari & Harnesh Makhija & Dipasha Sharma, 2022. "Exploring the relationship of ESG score and firm value using cross-lagged panel analyses: case of the Indian energy sector," Annals of Operations Research, Springer, vol. 313(1), pages 231-256, June.
    2. Helen LaVan & Lori S. Cook & Ivana Zilic, 2021. "An analysis of the ethical frameworks and financial outcomes of corporate social responsibility and business press reporting of US pharmaceutical companies," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 15(3), pages 326-355.
    3. Salvatore Loprevite & Domenico Raucci & Daniela Rupo, 2020. "KPIs Reporting and Financial Performance in the Transition to Mandatory Disclosure: The Case of Italy," Sustainability, MDPI, vol. 12(12), pages 1-24, June.
    4. Lara Tarquinio & Domenico Raucci & Roberto Benedetti, 2018. "An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence," Sustainability, MDPI, vol. 10(4), pages 1-19, March.

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