Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You and Your Team.

Learn More →

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

Download PDF
32 pages
Read Article

Loading next page...
 
/lp/emerald-publishing/some-determinants-of-social-and-environmental-disclosures-in-new-HHOEe1oZAF
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 Journal – Emerald Publishing

Published: Mar 1, 1996

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

References

  • On the measurement of corporate social responsibility: self‐reported disclosures as a method of measuring corporate social involvement
    Abbott, W.F.; Monsen, R.J.
  • A note on corporate social disclosure practices in developing countries: the case of Malaysia and Singapore
    Andrews, B.H.; Gul, F.A.; Guthrie, J.E.; Teoh, H.Y.
  • Determinants of the corporate decision to disclose social information
    Belkaoui, A.; Karpik, P.G.
  • Social impact disclosure and corporate annual reports
    Bowman, E.H.; Haire, M.
  • The impact of corporate characteristics on social responsibility disclosure: a typology and frequency‐based analysis
    Cowen, S.S.; Ferreri, L.B.; Parker, L.D.
  • Corporate social responsibility disclosure in New Zealand: an empirical investigation
    Davey, H.B.
  • Corporate social accounting and reporting for the physical environment: a critical review and implementation proposal
    Dierkes, M.; Preston, L.E.
  • Social Responsibility Disclosure, 1978 Survey
    Ernst & Ernst
  • Capitalism and Freedom
    Friedman, M.
  • Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure
    Gray, R.; Kouhy, R.; Lavers, S.
  • Methodological themes: constructing a research database of social and environmental reporting by UK companies
    Gray, R.; Kouhy, R.; Lavers, S.
  • Corporate Social Reporting: Accounting and Accountability
    Gray, R.; Owen, D.; Maunders, K.
  • Corporate social reporting: emerging trends in accountability and the social contract
    Gray, R.; Owen, D.; Maunders, K.
  • Corporate social accounting and reporting: an Australian empirical study
    Guthrie, J.
  • Corporate social accounting in Australasia
    Guthrie, J.; Mathews, M.R.
  • Corporate social disclosure practice: a comparative international analysis
    Guthrie, J.; Parker, L.D.
  • Financial correlates of a social involvement measure
    Heinze, D.C.
  • Executive perceptions of corporate social responsibility
    Holmes, S.L.
  • Australian social responsibility disclosure: some insights into contempory measurement
    Kelly, G.J.
  • Organisational size and the structuralist perspective: a review, critique, and proposal
    Kimberly, J.R.
  • Content Analysis: An Introduction to its Methodology
    Krippendorff, K.
  • Reconsidering the status of tests of significance: an alternative criterion of adequacy
    Lindsay, R.M.
  • Social responsibility disclosures of selected New Zealand companies for 1981, 1982 and 1983
    Ng, L.W.
  • Attitudes of managers toward corporate social responsibility
    Ostlund, L.E.
  • Disclosures of corporate social responsibility
    Pang, Y.H.
  • Exposure, legitimacy, and social disclosure
    Patten, D.M.
  • Intra‐industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory
    Patten, D.M.
  • Analysing corporate social performance: methods and results
    Preston, L.E.
  • Toward a theory of corporate social accounting
    Ramanathan, K.V.
  • Determinants of corporate social responsibility disclosure: an application of stakeholder theory
    Roberts, R.W.
  • Reliability of content analysis: the case of nominal scale coding
    Scott, W.A.
  • Social responsibility disclosures by Australian companies
    Trotman, K.
  • Associations between social responsibility disclosure and characteristics of companies
    Trotman, K.; Bradley, G.W.
  • Basic Content Analysis
    Weber, R.P.
  • Mass Media Research: An Introduction
    Wimmer, R.D.; Dominick, J.R.

You’re reading a free preview. Subscribe to read the entire article.

Try 2 weeks free now

DeepDyve is your
personal research library

It’s your single place to instantly
discover and read the research
that matters to you.

Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.

All for just $49/month

Explore the DeepDyve Library

or browse the journals available

Search

Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly

Organize

Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.

Access

Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.

Your journals are on DeepDyve

Read from thousands of the leading scholarly journals from SpringerNature, Wiley-Blackwell, Oxford University Press and more.

All the latest content is available, no embargo periods.

See the journals in your area

DeepDyve

Freelancer

DeepDyve

Pro

Price

FREE

$49/month
$499/year

Save searches from
Google Scholar,
PubMed

Create folders to
organize your research

Export folders, citations

Read DeepDyve articles

Abstract access only

Unlimited access to over
18 million full-text articles

Print

20 pages / month

Sign up
for free
Start 14 day
Free Trial