Associations between social responsibility disclosure and characteristics of companies

Trends and determinants of corporate non-financial disclosure in Greece

“…It is likely that an association exists between corporate size and the extent to which corporations disclose information (Adams et al, 1998;Belkaoui and Karpik, 1989;Cowen et al, 1987;Hackston and Milne, 1996;Neu et al, 1998;Patten, 1991;Trotman and Bradley, 1981). Larger organizations' characteristics include high public visibility and significant social and environmental impacts (Cowen et al, 1987).…”

“…Landmark studies initially focused on social and environmental information disclosed in annual, financial reports (e.g. Abbott and Monsen, 1979;Neu et al, 1998;Roberts, 1992;Trotman and Bradley, 1981). Since the late 1980s the publication of stand-alone environmental reports, health and safety reports and the subsequent CSR/triple bottom line (TBL) reports provided, as novel forms of communication instruments, new opportunities to assess the non-financial accountability efforts of for-profit organizations (e.g.…”

“…Company size is measured by the number of employees and turnover (Belkaoui and Karpik, 1989;Meek et al, 1995;Prencipe, 2004;Roberts, 1992;Trotman and Bradley, 1981).…”

The voluntary disclosure of sustainable information: a comparative analysis of spanish and brazilian companies

“…In recent decades, the volume and depth of CSR disclosures have increased significantly , accompanied by a rise in the amount of accounting research in this field (van der Laan Smith et al, 2005), aimed at examining the extension, content and relevance of these reports, as well as the factors impacting on their parameters in different countries (Spicer, 1978;Trotman and Bradley, 1981;Cowen et al, 1987;Belkaoui and Karpik, 1989;Guthrie and Parker, 1989;Patten, 1991;Roberts 1992;Gray et al, 1995;Niskala and Pretes, 1995;Hackston and Milne 1996;Haniffa and Cooke 2005;Clarkson et al 2008).…”

Analysis of Carbon-off Setting Targets towards Sustainable Economic Development in Apparel Sector Organization in Sri-Lanka

“…To name a few are especially designed green factory buildings, water conservation projects, green supply chain etc. If the industry can develop and promote organically grown cotton to replace part of conventional cotton used, it will help to protect the soil from being contaminated with harmful artificial fertilizers and pesticides and preserve the existing soil as living organisms that will result in healthy plant propagation and also not pollute the natural water table [7]. For a long time environmentalist, scientist and weather forecasters has evidenced this harmful accumulation on earth surface.…”