David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Ezio Di Nucci
Jack Alan Reynolds
Learn more about PhilPapers
International Journal of Business Governance and Ethics 3 (3):205-222 (2007)
Theoretically, corporate social responsibility should be embedded in corporate governance structures. This paper presents evidence that this is not the case for listed UK companies. Our evidence shows that in the presence of less stringent regulatory requirements, companies tend to disclose less social information in comparison to mandatory governance information. The observed positive association between social and governance information disclosure levels provides supporting evidence that companies with more transparent governance structures tend to be socially conscientious. The paper also empirically shows that the level of social information disclosure tends to vary with the size and industrial affiliation of companies, providing further evidence that listed UK companies are still treating social information as a tool to project a legitimate image.
|Keywords||No keywords specified (fix it)|
|Categories||categorize this paper)|
Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
|Through your library|
References found in this work BETA
No references found.
Citations of this work BETA
No citations found.
Similar books and articles
Frank J. de Graaf & Cor A. J. Herkströter (2007). How Corporate Social Performance is Institutionalised Within the Governance Structure. Journal of Business Ethics 74 (2):177-189.
Dennis M. Patten (2002). Give or Take on the Internet: An Examinationof the Disclosure Practices of Insurance Firm Web Innovators. [REVIEW] Journal of Business Ethics 36 (3):247 - 259.
Bryan W. Husted & Carlos Serrano (2002). Corporate Governance in Mexico. Journal of Business Ethics 37 (3):337 - 348.
Alexandre Di Miceli Silveirdaa & Richard Saito, Corporate Governance in Brazil: Landmarks, Codes of Best Practices, and Main Challenges.
Kristen Bell DeTienne & Lee W. Lewis (2005). The Pragmatic and Ethical Barriers to Corporate Social Responsibility Disclosure: The Nike Case. [REVIEW] Journal of Business Ethics 60 (4):359 - 376.
Eythor Ivar Jonsson (2007). Price Fixing in the Icelandic Oil and Gas Industry: Where Were the Boards? International Journal of Business Governance and Ethics 3 (2):163-178.
Manuel Castelo Branco & Lúcia Lima Rodrigues (2008). Factors Influencing Social Responsibility Disclosure by Portuguese Companies. Journal of Business Ethics 83 (4):685 - 701.
Stephen Yan-Leung Cheung, J. Thomas Connelly & Piman Limpaphayom (2007). Determinants of Corporate Disclosure and Transparency. International Corporate Responsibility Series 3:313-342.
Stephen Yan-Leung Cheung, J. Thomas Connelly & Piman Limpaphayom (2007). Determinants of Corporate Disclosure and Transparency: Evidence From Hong Kong and Thailand. International Corporate Responsibility Series 3:313-342.
Sepideh Parsa & Reza Kouhy (2008). Social Reporting by Companies Listed on the Alternative Investment Market. Journal of Business Ethics 79 (3):345 - 360.
Added to index2009-01-28
Total downloads38 ( #104,610 of 1,792,099 )
Recent downloads (6 months)3 ( #281,799 of 1,792,099 )
How can I increase my downloads?