The impact of corporate characteristics and corporate governance on corporate social and environmental disclosure: A literature review

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Author(s)
M. Elsakit, Omer
Worthington, Andrew
Griffith University Author(s)
Year published
2014
Metadata
Show full item recordAbstract
This paper aims at investigating the impact of corporate characteristics and corporate governance upon the level and extent of corporate social and environmental disclosure, with special reference to the case of banks. A desk-based research method has been used, by discussing and criticizing, where appropriate, the results of some related studies. The paper confirms the importance of these factors in determining the level and extent of such disclosure.This paper aims at investigating the impact of corporate characteristics and corporate governance upon the level and extent of corporate social and environmental disclosure, with special reference to the case of banks. A desk-based research method has been used, by discussing and criticizing, where appropriate, the results of some related studies. The paper confirms the importance of these factors in determining the level and extent of such disclosure.
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Journal Title
International Journal of Business and Management
Volume
9
Issue
9
Copyright Statement
© The Author(s) 2014. 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
Sustainability Accounting and Reporting
Business and Management
Marketing