Title

Csr Disclosure: The More Things Change…?

Keywords

CSR disclosure; Disclosure changes; Ernst; Ernst; Legitimacy theory; Market valuation

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 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.

Publication Date

1-1-2015

Publication Title

Accounting, Auditing and Accountability Journal

Volume

28

Issue

1

Number of Pages

14-35

Document Type

Article

Personal Identifier

scopus

DOI Link

https://doi.org/10.1108/AAAJ-12-2013-1549

Socpus ID

84921889020 (Scopus)

Source API URL

https://api.elsevier.com/content/abstract/scopus_id/84921889020

This document is currently not available here.

Share

COinS