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Corporate community involvement disclosures in annual report

62 citations0/0 files storedSustainability Accounting Management and Policy Journal

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Social Responsibility and Sustainability

Abstract

Purpose The purpose of this study is to examine whether corporate community involvement disclosures (CCID) in annual reports can be construed as a measure of corporate community development (CCD) or a mere signal of corporate social responsibility (CSR) observance. Design/methodology/approach Using content analysis and a quality score index, the study examined a panel data set covering the period from 1999 to 2008. The data was collected from a sample of 270 annual reports of 27 UK companies taken from the top 100 companies for corporate responsibility (BITC ranking, 2008). The research framework involves the use of signalling theory to investigate the information content of CCID. Findings It is found that the volume of corporate community disclosure (CCID) has a significant association with its total quality score (TQS) although the impact was found to be very small. CCID was also found to be strongly and positively associated with the volume of total CSR disclosed in annual reports. Hence the quantity and quality of CCID in annual reports increased significantly as the quantity of CSR disclosure also increased. Furthermore, the TQS was found to respond to company size and Corporate Governance measures such as audit committee size and board composition, and the existence of standalone CSR Reports, while other measures of public pressure such as leverage, profitability and industrial sector were not statistically significantly related with TQS. Originality/value This paper contributes to CSR literature in general and CCID literature in particular. The originality stems from the fact that it employs a signalling framework and a panel study approach as opposed to cross‐sectional only or time‐series only data to examine a less researched social disclosure – corporate community involvement.

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1984Content Analysis: An Introduction to its Methodology.1995A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance 1985Positive Accounting Theory 2015Globalization and Its Discontents 2004Corporate Social Responsibility Theories: Mapping the Territory 2002Introduction 1995Corporate social and environmental reporting

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