Suchergebnisse

PurposeThe purpose of this paper is to examine corporate social disclosure in Libya so as to determine if it follows the western capitalist model or whether it has developed its own distinct characteristics resulting from influences of the Islamic and socialist environment in which it operates.Design/methodology/approachThe paper arrives at a definition of western CSR, discovers the reasons that firms make disclosures, and then considers the key influences on Libyan society. It finally studies disclosure in 56 of its companies.FindingsThe results suggest that the emphasis on CSR disclosure in Libya is different from that to be found in the west.Research limitations/implicationsBefore final conclusions can be drawn, more companies would need to be studied, from a wider variety of industries.Originality/valueDespite the limitations, the paper offers an insight into a socialist and Islamic approach to corporate social disclosures.

Public awareness and interest in environmental and social issues as well as increased attention in the mass media have resulted in a higher demand for social disclosures from organisations. The aim of this study is to explain the extent and variation of content in social disclosures among Swedish municipalities. The empirical data is based on annual financial statements and archive data from official statistics. In this study we take an eclectic approach, and use a multi-theoretical framework in order to explain the content and extent of social disclosures. The study reveals that municipalities in general report very little social information. The statistical analyses show that the extent of social disclosures is associated with size, tax base, tax rate, financial performance and political majority. In general, the same variables that explain the extent of social disclosures also seem to explain differences in the content of disclosures between different municipalities.

This paper explored the relationship between external pressure and social disclosure in South African banks. The South African Kings III guideline on corporate governance highlighted the importance of inclusion of social disclosure in the integrated reports of banks; however, little prior research has focussed on external pressure and social disclosure within the South African banking sector. Hence, this paper adds a nuance to this branch of literature within the South African context. It used a sample of banks within the JSE SRI Index and applied the content analysis in data collection on external pressure and bank's social disclosure. It then applied the panel data multiple regression statistics. Results showed that profit motive, government pressure and customer pressure proved positively and significantly related to banks' social disclosure at a P value of 0.05. The paper offers practical and policy implication for sustainability advocacy groups and regulators and for academics for research and academic studies. It recommends further expanded research with many years and more financial institutions aside of banks to research on likely strategic reasons behind banks' social disclosure.

Corporate social disclosure (CSD), as an important branch in social accounting, has been widely examined since the 1970s. During that time, managers were under pressure to disclose the wider consequences that corporate activities may have on the environment, human resources and consumer policies. Rapid globalization in the 1980s and 1990s has forced corporations to realize that their operations and activities are not in a vacuum but have immense consequences both locally and globally. Consumers started to have an increasing awareness of corporate social responsibility (CSR) and expected far more transparency in corporate affairs. The disclosure of this kind of information is demanded by various stakeholder groups, including governments and pressure groups. Nowadays, CSD is still voluntary in most countries although some European countries including France and Germany have mandatory requirements in environmental disclosure. Even so, given the fierce competition among global business players and the increased knowledge and demand of various stakeholders, companies, in order to continue to obtain their legitimate license to operate in society, cannot avoid CSD. Corporate Social Disclosure focuses on China and Japan as two countries for critical observations of the latest CSD issues. The first reason is because Japan has a more mature approach to CSD as its development started quite early together with its Western counterparts. The second reason is inspired by prior literature on the cultural influence on corporate financial disclosure. A number of studies have employed Hofstede's four cultural dimensions to explain different countries' levels of disclosure of accounting information. The third reason is despite Japan's maturity in CSR and CSD and China's inexperience, both countries in recent years have shocked the world with serious business scandals.

Purpose– This study aims to investigate stakeholders' influence and motivation for Indonesian listed companies in practicing corporate social disclosures (CSDs) in their annual reports.Design/methodology/approach– A questionnaire was distributed to the upper level of management in the companies and attained 252 respondents.Findings– The findings show that "community" is the most stakeholder group that influence the practice of CSD and "creating a positive image" is the main motivation from companies in providing CSD.Practical implications– The research supports the majority of studies in CSD areas, especially in developing countries.Originality/value– Based on questionnaires, enriched by field visits and interviews, this paper provides evidence about stakeholder's influences and company motivations in practising CSD. The study is valuable to understand the information disclosed in annual reports from both stakeholders' and companies perspectives.