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10.1111/j.1467-629X.1981.tb00122.x
- 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