CSR disclosure: The more things change…?
Cho, Charles H.; Michelon, Giovanna; Patten, Dennis M.; et al.Roberts, Robin W.
Date: 19 January 2015
Journal
Accounting, Auditing and Accountability Journal
Publisher
Emerald
Publisher DOI
Abstract
Purpose: Corporate social responsibility (CSR) disclosure is receiving increased attention from the mainstream accounting research community. In general, this recently published research has failed to engage significantly with prior CSR-themed studies. The purpose of this paper is threefold. First, it examines whether more recent CSR ...
Purpose: Corporate social responsibility (CSR) disclosure is receiving increased attention from the mainstream accounting research community. In general, this recently published research has failed to engage significantly with prior CSR-themed studies. The purpose of this paper is threefold. First, it examines whether more recent CSR reporting differs from that of the 1970s. Second, it investigates whether one of the major findings of prior CSR research - that disclosure appears to be largely a function of exposure to legitimacy factors - continues to hold in more recent reporting. Third, it examines whether, as argued within the more recent CSR-themed studies, disclosure is valued by market participants.
Finance and Accounting
Faculty of Environment, Science and Economy
Item views 0
Full item downloads 0