The Attitudes of Managers and Stakeholders towards Corporate Social and Environmental Disclosure

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Author(s)
Elsakit, Omer
Worthington, Andrew
Year published
2012
Metadata
Show full item recordAbstract
Many studies have been conducted in order to investigate the reasons behind the differences in corporate social and environmental disclosure (CSED) practices throughout the world. Firm's characteristics, corporate governance, and contextual factors are provided as influential determinants of the level and quality of CSED. The impact of these determinants can be seen in the attitudes and behaviours of the two main parties in the issue of CSED; information preparers and information users. The level and the quality of CSED made by companies can be justified by investigating and understanding what motivates their managers and ...
View more >Many studies have been conducted in order to investigate the reasons behind the differences in corporate social and environmental disclosure (CSED) practices throughout the world. Firm's characteristics, corporate governance, and contextual factors are provided as influential determinants of the level and quality of CSED. The impact of these determinants can be seen in the attitudes and behaviours of the two main parties in the issue of CSED; information preparers and information users. The level and the quality of CSED made by companies can be justified by investigating and understanding what motivates their managers and stakeholders to involve in social and environmental issues. This paper presents the possible reasons which might be better looked at and investigated by researchers, in order to understand the current practices of CSED and to predict the future trend of such practices.
View less >
View more >Many studies have been conducted in order to investigate the reasons behind the differences in corporate social and environmental disclosure (CSED) practices throughout the world. Firm's characteristics, corporate governance, and contextual factors are provided as influential determinants of the level and quality of CSED. The impact of these determinants can be seen in the attitudes and behaviours of the two main parties in the issue of CSED; information preparers and information users. The level and the quality of CSED made by companies can be justified by investigating and understanding what motivates their managers and stakeholders to involve in social and environmental issues. This paper presents the possible reasons which might be better looked at and investigated by researchers, in order to understand the current practices of CSED and to predict the future trend of such practices.
View less >
Journal Title
International Journal of Economics and Finance
Volume
4
Issue
12
Copyright Statement
© The Author(s) 2012. The attached file is reproduced here in accordance with the copyright policy of the publisher. For information about this journal please refer to the journal’s website or contact the authors.
Subject
Finance