Disability disclosure: a case of understatement?

Woodward, Thérèse; Day, Robert

doi:10.1111/j.1467-8608.2006.00431.x

Cited by 3 publications

(3 citation statements)

References 16 publications

(13 reference statements)

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“…In a case study on Campina in the Netherlands, Mathis () shows how proactive CSR and increased interaction with stakeholders strengthened the impact of the company on policymaking. Moreover, Woodward & Day () studied the employment opportunities for disabled people in the UK and noted voluntary initiatives such as the Employers’ Forum on Disability and Employment Opportunities, in addition to regulation that imposes quotas and disclosure requirements. In another study, on the corruption and ethical behaviour of Danish companies abroad, Lindgreen () illustrates that legislation cannot cover everything as ‘corruption in one country might not be viewed as corruption in another’ (p. 34), and hence, some guidelines for voluntary corporate action were advanced (i.e.…”

Section: Resultsmentioning

confidence: 99%

On voluntarism and the role of governments in CSR: towards a contingency approach

2014

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In the corporate social responsibility (CSR) literature, the principle of voluntarism is predominant and implies that responsible business activities are discretionary and reach beyond the rule of law. This principle fails to explain that governments have a great interest in CSR and exercise influence on firms’ CSR activities. Therefore, we argue in favour of a contingency approach on voluntarism in CSR. To this end, we analyse the academic literature to demonstrate how governments are part of the CSR debate. We selected 703 papers where the impact of governments is mentioned from five journals in our field (BEER, BEQ, BSE, BAS, JBE) in the period 1982–2011. We studied the titles and abstracts of these papers and provide an overview of: (i) the geographical orientation of the reviewed studies; (ii) the variety of government levels involved; and (iii) the various subjects where governments appear to be involved. In addition, an in‐depth reading of a subsample of 39 articles offers more details on the role of governments in the CSR literature. Hence, we offer a structured overview on the discussion of CSR and governments while stimulating a contingent understanding of the voluntarism concept in CSR.

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Section: Resultsmentioning

confidence: 99%

On voluntarism and the role of governments in CSR: towards a contingency approach

2014

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“…What is apparent from the foregoing analysis is that despite the "moral" and "business-case" arguments that should lead organisations to be accountable to their stakeholders in respect of their social and environmental impact, the level of disclosure is lamentably low across the financial services sector which must impact adversely upon the ability of the sector to provide transparency and accountability in respect of their operations. The level of disclosure may not necessarily imply lack of corporate action as previous research has indicated that companies may not even comply with statutory disclosure requirements (Day and Woodward, 2004) and on occasions appear to be putting more emphasis on actions rather than disclosure (Woodward and Day, 2006) Thus the success of the FORGE initiative from a disclosure viewpoint, if measured against its stated objectives, is somewhat limited.…”

Section: Discussionmentioning

confidence: 99%

CSR reporting and the UK financial services sector

Day

Woodward

2009

Journal of Applied Accounting Research

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Purpose -Sector-specific guidelines have often been suggested as the way to encourage corporate social disclosure. The purpose of this research is to determine the extent to which disclosure in published annual reports of organisations within the financial services sector complies with their sector guidelines. Design/methodology/approach -The financial services sector can be broadly defined as consisting of three sub-sectors: Banks, Insurance Providers, and Building Societies, and the industry is dominated by a relatively small number of large mainstream providers. Here content analysis was used to investigate the disclosure of major banks, building societies and insurance providers, using their Annual Report and Accounts and, if published annually, their stand-alone CSR reports for the same period. Findings -Although the "moral" and "business-case" arguments should lead organisations to be accountable to their stakeholders in respect of their social and environmental impact, the level of disclosure is lamentably low across the financial services sector with an observable tendency for compliance to be related to size -the larger the organisation, the more likelihood of compliance, which might indicate a resource issue.Research limitations/implications -The nature of the enquiry did not permit an in-depth analysis of the motivations for extensive reporting. However, it allows the identification of those organisations seeking to legitimate or mediate perceptions of their behaviour, whereby only good news is reported by selective inclusion or exclusion of disclosure categories and issues. Originality/value -The paper contributes to the debate on whether sector-specific guidelines will increase the level and quality of corporate social disclosure.

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“…Studies focussed on diversity type include Adams and McPhail (2004) who in a longitudinal study of ethnic minority disclosures found increased disclosures across the time period 1935-1998. Whilst from a disability perspective, Woodward and Day (2006) in examining compliance with the Disability Discrimination Act of 1995 found decreasing disclosure compliance across two time periods (1995 and 2000).…”

Section: Diversity Disclosurementioning

confidence: 99%

Disability in the Australian workplace: corporate governance or CSR issue?

Williams

2017

EDI

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Purpose The purpose of this paper is to determine the current state of play for workplace diversity disclosures, specifically disability by investigating the recently revised Australian Securities Exchange (ASX) Corporate Governance Principles and Recommendations. Design/methodology/approach Case study methodology using documentary analysis techniques. Findings With gender diversity recommendations introduced in 2010 based on the business case perspective, the process of revising the ASX Corporate Governance Principles and Recommendations provided an opportunity for the ASX to expand its diversity focus, with disability diversity specifically identified in the draft third edition. However, the key amendments were subsequently removed when the approved edition was released in 2014 with justification provided on the grounds that disability is a social issue, not a corporate governance issue. Through a widening of the corporate governance lens beyond the business case perspective, this paper calls for a re-imagining of corporate governance to incorporate an ethical viewpoint on diversity. Social implications Disability diversity disclosure is merely the first step towards reform in helping to bring about deep change within organisations. Without both administrative reform and institutional reform, any future revisitation of the disability disclosure recommendations may become little more than a “tick the box” approach. Originality/value The paper is unique in reviewing the ASX Corporate Governance developmental processes towards workplace disability in its recently revised edition.

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Disability disclosure: a case of understatement?

Cited by 3 publications

References 16 publications

On voluntarism and the role of governments in CSR: towards a contingency approach

On voluntarism and the role of governments in CSR: towards a contingency approach

CSR reporting and the UK financial services sector

Disability in the Australian workplace: corporate governance or CSR issue?

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