Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 12 of 12 for “"social disclosure"”.
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Silence is Golden? Evidence from Social Disclosure Gap
Social disclosure is available through different internal channels, such as SEC filings, stand- alone sustainability reports, or financial reports and available through external channels, such as business news. Based on analytical models that suggest that investors price social disclosure, as part …
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Social Movements and Corporate Social Disclosure: Evidence from Jordan
… trends, and practices of employee and community disclosure, important but yet largely ignored areas of CSR disclosure, in the context of emerging countries. The study also examined the impact of social movements on employee and community disclosure. The current study provides a fresh perspective …
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Social disclosure by Australian listed mineral mining companies: A stakeholder approach
… stakeholder theoretical framework to disclose socially responsible information in their corporate annual report. The three dimensions of the stakeholder theory were empirically tested to explain the association of a social disclosure model comprising categories of social disclosure for …
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Corporate Social Disclosure in Saudi Listed Companies: Current Practice and Stakeholders’ Perspectives
… and identify empirically the current corporate social disclosure (CSD) practices of Saudi listed companies, and to determine the perspectives of a range of stakeholder groups towards corporate social responsibility (CSR) and CSD issues in Saudi Arabia. The study examines the CSD practices …
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Understanding the Determinants of Corporate Social Disclosure Strategies: An Examination of Firms' Use of GRI Guidelines
… the factors that determine a company’s CSR disclosure strategy. It examined the relationship between a four-dimensional model of reporting determinants and a firm’s CSR disclosure strategy. The proposed model drew from legitimacy, institutional and stakeholder theories and included the …
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Corporate social disclosure in the timber industry in Western Australia 1989-1998 : A test of legitimacy theory
… theoretical framework for researching voluntary social disclosure in the annual report of a company. Their research has tended to show a significant relationship between the extent and change in the number of press media social reports and the extent and level of social disclosure in the annual …
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Qualitative Research Into the Nature of the Institutional Investor User Model for Corporate Social Disclosure: Toward a Theory
While corporate social accounting has been a topic of research in accounting for nearly two decades, little progress has been made toward the resolution of some basic issues. This research project approaches the topic at a very fundamental level and is intended to provide insight necessary for the …
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Social and environmental disclosures: a comparative analysis of listed Nigerian and UK oil and gas companies
… gas companies are fraught with lots of negative social and environmental impacts. Corporate social disclosure is a medium employed by corporations to communicate their impacts and commitments to the society and environment. Therefore, the main aim of this study is to describe and explain social …
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Environmental disclosure in the Libyan oil and gas sector
Since 1990, interest in environmental disclosure (ED) has grown, and it is now seen as one of the most important types of social disclosure (Islam et al., 2005). This attention has not come out of the blue; as environmental costs rise year on year, it has become increasingly important to disclose …
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Non-financial performance disclosure by Australian listed companies
This study examines the non-financial performance disclosure practices of 200 of the largest ASX-listed companies. It uses content analysis to investigate the relationships between company financial performance and company characteristics, and the extent of non-financial performance disclosure, in …
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Corporate Social Disclosures By Indonesian Listed Companies
The issue of corporate social disclosure (CSD) has been of growing concern among businesses and communities globally, including those in Indonesia. As one of the big developing countries which offers a large domestic market and workforce. lndonesia is exposed to this issue. This study examines the …
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Users’ perceptions of the drivers for corporate sustainability disclosures made by Chinese listed companies
… to society, corporate sustainability disclosures (CSD) are considered the most effective and efficient, facilitating the empowerment and acknowledgement of stakeholders in the quest for, and understanding of, sustainability. Much research has investigated the influential factors of CSD …