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The Influence of External Pressure Groups on Corporate Social Disclosure Some Empirical Evidence

The Influence of External Pressure Groups on Corporate Social Disclosure Some Empirical Evidence Many social accounting researchers refer to environmental pressure groups as being a major influence on companies′ decisions to disclose social information. Such a claim is, however, to date unsubstantiated. Virtually no empirical evidence has been produced which confirms or refutes this proposition. Similarly there is no literature on pressure groups′ interest in, or reaction to, corporate social disclosure (CSD). Provides the first, albeit exploratory, investigation of such pressure groups and their potential influence on the production of CSD. Results show that pressure groups are users of CSD and do attempt to influence companies′ disclosure practices. The environmental movement considers current CSD to be insufficient and low in credibility. The preferred corporate social report (for pressure groups) would include narratives and quantified terms, would be in the annual report and would be prepared by, certified by, and/or held by a body external to the company. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Auditing & Accountability Journal Emerald Publishing

The Influence of External Pressure Groups on Corporate Social Disclosure Some Empirical Evidence

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References (43)

Publisher
Emerald Publishing
Copyright
Copyright © 1994 MCB UP Ltd. All rights reserved.
ISSN
0951-3574
DOI
10.1108/09513579410069849
Publisher site
See Article on Publisher Site

Abstract

Many social accounting researchers refer to environmental pressure groups as being a major influence on companies′ decisions to disclose social information. Such a claim is, however, to date unsubstantiated. Virtually no empirical evidence has been produced which confirms or refutes this proposition. Similarly there is no literature on pressure groups′ interest in, or reaction to, corporate social disclosure (CSD). Provides the first, albeit exploratory, investigation of such pressure groups and their potential influence on the production of CSD. Results show that pressure groups are users of CSD and do attempt to influence companies′ disclosure practices. The environmental movement considers current CSD to be insufficient and low in credibility. The preferred corporate social report (for pressure groups) would include narratives and quantified terms, would be in the annual report and would be prepared by, certified by, and/or held by a body external to the company.

Journal

Accounting Auditing & Accountability Journal – Emerald Publishing

Published: Dec 1, 1994

Keywords: Australia; Pressure groups; Social accounting; Social responsibility

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