Article1994

Social Disclosure and the Individual Investor

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

Abstract

The demand for social information by individual investors is supported by the survey reported in this study. Based on the results of the 1991 survey on the usefulness of annual reports to corporate shareholders, there appears to be a strong demand for information about product safety and quality, and about the company′s environmental activities. Furthermore, a majority of the shareholders surveyed also want the company to report on corporate ethics, employee relations and community involvement. Since there appears to be a strong demand for social information by shareholders, serious consideration should be given to requiring certain social disclosures in annual reports. Furthermore, a large minority of those surveyed would like these disclosures to be audited. It may be in the interest of the auditing profession actively to support those areas of social disclosure that it feels comfortable auditing and to develop the skills to provide such audits. If not, the profession may find itself in the position of being required to attest to something for which it has no expertise.

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References

1985Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms 1979On the Measurement of Corporate Social Responsibility: Self-Reported Disclosures as a Method of Measuring Corporate Social Involvement 1984The value of corporate accounting reports: Arguments for a political economy of accounting 2008Corporations and Morality 1981Associations between social responsibility disclosure and characteristics of companies 1976The Impact of the Disclosure of the Environmental Effects of Organizational Behavior on the Market

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