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Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies

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  • Muhammad Islam
  • Craig Deegan

Abstract

This paper investigates the social and environmental disclosure practices of two large multinational companies, specifically Nike and Hennes&Mauritz. Utilising a joint consideration of legitimacy theory and media agenda setting theory, we investigate the linkage between negative media attention, and positive corporate social and environmental disclosures. Our results generally support a view that for those industry‐related social and environmental issues attracting the greatest amount of negative media attention, these corporations react by providing positive social and environmental disclosures. The results were particularly significant in relation to labour practices in developing countries – the issue attracting the greatest amount of negative media attention for the companies in question.

Suggested Citation

  • Muhammad Islam & Craig Deegan, 2010. "Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies," Accounting and Business Research, Taylor & Francis Journals, vol. 40(2), pages 131-148.
    • Handle: RePEc:taf:acctbr:v:40:y:2010:i:2:p:131-148
    DOI: 10.1080/00014788.2010.9663388
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    References listed on IDEAS

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    5. 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.
    6. Deegan, Craig & Blomquist, Christopher, 2006. "Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 343-372.
    7. Kolk, Ans & Van Tulder, Rob, 2004. "Ethics in international business: multinational approaches to child labor," Journal of World Business, Elsevier, vol. 39(1), pages 49-60, February.
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