Article1981

AUSTRALIAN SOCIAL RESPONSIBILITY DISCLOSURE: SOME INSIGHTS INTO CONTEMPORARY MEASUREMENT

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

Abstract

Abstract: Measurement of selected social responsibility disclosure items contained in the annual reports of 50 selected Australian corporations over the period 1969 to 1978 is undertaken. The results presented in this paper indicate that disclosure of selected social responsibility items has increased over the period 1969 to 1978. Larger corporations tend to disclose more environmental, energy and products information than their smaller counterparts. Corporations classified in the primary and secondary industries tend to disclose more environmental and energy information than corporations engaged in tertiary industries whilst the latter were found to disclose more community involvement information than the former.

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1963A Model of the "Managerial" Enterprise 1976The Impact of the Disclosure of the Environmental Effects of Organizational Behavior on the Market 1978An Investigation of the Information Content of (Certain) Social Responsibility Disclosures 1976Executive perceptions of corporate social responsibility

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2002Introduction 1995Corporate social and environmental reporting 1996Some determinants of social and environmental disclosures in New Zealand companies 1996A Study of the Environmental Disclosure Practices of Australian Corporations 1996Do Australian companies report environmental news objectively?2010The effect of corporate governance on sustainability disclosure 1997Twenty‐five years of social and environmental accounting research 1997The materiality of environmental information to users of annual reports

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