Some determinants of social and environmental disclosures in New Zealand companies

Some determinants of social and environmental disclosures in New Zealand companies Reports the results of a study on the social and environmental disclosure practices of New Zealand companies. In addition to providing an up‐to‐date description of such practices, and placing them in an international context, examines some potential determinants of these practices. Replicates and extends a recent US study (Patten, 1991). Makes improvements on Patten’s study by measuring the amount of disclosure as a continuous variable using both page amount and the number of sentences. The results indicate both measures are highly correlated. Consistent with Patten (1991) and other studies, reports that both company size and industry are significantly associated with social and environmental disclosures, and that profitability (both current and lagged) is not. In addition to these variables, provides some tentative evidence that New Zealand companies with dual (overseas) stock exchange listings are greater disclosers of social and environmental information. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting, Auditing & Accountability Journal Emerald Publishing

Some determinants of social and environmental disclosures in New Zealand companies

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Publisher
Emerald Publishing
Copyright
Copyright © 1996 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513579610109987
Publisher site
See Article on Publisher Site

Abstract

Reports the results of a study on the social and environmental disclosure practices of New Zealand companies. In addition to providing an up‐to‐date description of such practices, and placing them in an international context, examines some potential determinants of these practices. Replicates and extends a recent US study (Patten, 1991). Makes improvements on Patten’s study by measuring the amount of disclosure as a continuous variable using both page amount and the number of sentences. The results indicate both measures are highly correlated. Consistent with Patten (1991) and other studies, reports that both company size and industry are significantly associated with social and environmental disclosures, and that profitability (both current and lagged) is not. In addition to these variables, provides some tentative evidence that New Zealand companies with dual (overseas) stock exchange listings are greater disclosers of social and environmental information.

Journal

Accounting, Auditing & Accountability JournalEmerald Publishing

Published: Mar 1, 1996

Keywords: Disclosure; Environment; New Zealand; Profitability; Responsibility; Shareholders

References

  • Determinants of the corporate decision to disclose social information
    Belkaoui, A.; Karpik, P.G.
  • Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure
    Gray, R.; Kouhy, R.; Lavers, S.
  • Corporate social reporting: emerging trends in accountability and the social contract
    Gray, R.; Owen, D.; Maunders, K.
  • Reconsidering the status of tests of significance: an alternative criterion of adequacy
    Lindsay, R.M.

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