David Bourget (Western Ontario)
David Chalmers (ANU, NYU)
Rafael De Clercq
Jack Alan Reynolds
Learn more about PhilPapers
Journal of Business Ethics 79 (3):345 - 360 (2008)
While the existing literature focuses on the disclosure of social information mainly by large companies, this paper concentrates on the disclosure of social information by small- and medium-sized companies (SME) listed on the Alternative Investment Market (AIM) in the U.K. The paper investigates the prevalent view that SMEs are unlikely to report social information due to their financial constraints and the perception that they have very little social conduct on which to report. Our overall evidence illustrates that, contrary to this view, SMEs report social information regardless of their financial constraints, most likely in the same manner as large companies do, because they realise the significance of social reporting in establishing and retaining their corporate reputation.
|Keywords||social reporting corporate reputation stakeholder pressure small- and medium-sized companies|
|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
Chris Mallin & Kean Ow-Yong (2010). The UK Alternative Investment Market — Ethical Dimensions. Journal of Business Ethics 95 (2):223 - 239.
Similar books and articles
Julia Lackmann, Jürgen Ernstberger & Michael Stich (2012). Market Reactions to Increased Reliability of Sustainability Information. Journal of Business Ethics 107 (2):111-128.
X. D. Xu, S. X. Zeng & C. M. Tam (2012). Stock Market's Reaction to Disclosure of Environmental Violations: Evidence From China. [REVIEW] Journal of Business Ethics 107 (2):227-237.
Yves Fassin (2008). SMEs and the Fallacy of Formalising CSR. Business Ethics 17 (4):364-378.
Waymond Rodgers & Susana Gago (2004). Stakeholder Influence on Corporate Strategies Over Time. Journal of Business Ethics 52 (4):349 - 363.
Yongqiang Gao (2009). Corporate Social Performance in China: Evidence From Large Companies. [REVIEW] Journal of Business Ethics 89 (1):23 - 35.
Heledd Jenkins (2006). Small Business Champions for Corporate Social Responsibility. Journal of Business Ethics 67 (3):241 - 256.
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.
Manuel Castelo Branco & Lúcia Lima Rodrigues (2008). Factors Influencing Social Responsibility Disclosure by Portuguese Companies. Journal of Business Ethics 83 (4):685 - 701.
Alan Willis (2003). The Role of the Global Reporting Initiative's Sustainability Reporting Guidelines in the Social Screening of Investments. Journal of Business Ethics 43 (3):233 - 237.
Sepideh Parsa, Reza Kouhy & Christos Tzovas (2007). Governance and Social Information Disclosure Evidence From the UK. International Journal of Business Governance and Ethics 3 (3):205-222.
Added to index2009-01-28
Total downloads7 ( #183,195 of 1,098,410 )
Recent downloads (6 months)3 ( #113,246 of 1,098,410 )
How can I increase my downloads?