Article1996

Some determinants of social and environmental disclosures in New Zealand companies

2,166 citations0/0 files storedAccounting Auditing & Accountability Journal

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

Abstract

Reports the results of a study on the social and environmental disclosure practices of New Zealand companies. In addition to providing an up‐to‐date description of such practices, and placing them in an international context, examines some potential determinants of these practices. Replicates and extends a recent US study (Patten, 1991). Makes improvements on Patten’s study by measuring the amount of disclosure as a continuous variable using both page amount and the number of sentences. The results indicate both measures are highly correlated. Consistent with Patten (1991) and other studies, reports that both company size and industry are significantly associated with social and environmental disclosures, and that profitability (both current and lagged) is not. In addition to these variables, provides some tentative evidence that New Zealand companies with dual (overseas) stock exchange listings are greater disclosers of social and environmental information.

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References

1984Content Analysis: An Introduction to its Methodology.1995Corporate social and environmental reporting 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory 1976Organizational Size and the Structuralist Perspective: A Review, Critique, and Proposal

Cited by

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