The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis

Trends and determinants of corporate non-financial disclosure in Greece

“…Nevertheless, increased profitability can have a direct effect on the extent of environmental and social disclosure. Supporting arguments for this claim point out that a profitable organization is more exposed to social pressures (Ng and Koh, 1994), and is most likely managed by skilled and insightful executives who can potentially foresee the benefits of social responsiveness (Alexander and Buchholz, 1978;Belkaoui and Karpik, 1989), but mostly that it has the available economic resources to engage in NFD (Cowen et al, 1987;Hackston and Milne, 1996;Roberts, 1992). Thus, the following hypothesis is postulated: H 3 .…”

“…Larger organizations' characteristics include high public visibility and significant social and environmental impacts (Cowen et al, 1987). They also have more resources to invest in NFD than smaller companies (Belal, 2001), and aim to present a positive image towards their stakeholders since they are more subjected to public scrutiny.…”

“…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).…”

“…Belkaoui and Karpik, 1989;Cowen et al, 1987;Ismail and Chandler, 2005;Patten, 1991;Purushothaman et al, 2000;Roberts, 1992;Ullman, 1985). Nevertheless, increased profitability can have a direct effect on the extent of environmental and social disclosure.…”

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).…”