responsibility (CSR) disclosures of tax aggressive corporations with those of non-tax aggressive corporations in Australia. Design … statistically significant association between corporate tax aggressiveness and CSR disclosure, thereby confirming legitimacy theory …

responsibility (CSR) disclosures of tax aggressive corporations with those of non‐tax aggressive corporations in Australia. Design … statistically significant association between corporate tax aggressiveness and CSR disclosure, thereby confirming legitimacy theory …

Australia. Design/methodology/approach – This paper evaluates the arguments regarding the need for CSR and the criticisms … against its voluntary initiative, and analyses three proposed aspects for regulatory amendment in Australia: fiduciary duty …, extraterritorial regulation and corporate disclosure. Findings – This paper recognises the attributes of both the mandatory and …

influence on CSR disclosure practices. Overall, our study implies that corporate governance attributes play a vital role in …

therefore want to devise detailed and specific CSR disclosure requirements, rather the current general mandatory requirement, to …

whether disclosure appears to be a function of the materiality of the spending. Using statistical tests, including multiple … regression analyses, the authors next attempt to differentiate the choice to disclose across voluntary disclosure theory and … disclosed amounts are not quantitatively material. This suggests that non-disclosure is likely due to immateriality. Next, their …

' social disclosures. In testing the hypotheses, the level of social disclosure in Islamic banks' annual reports is gauged … social disclosure and its determinants are developed. The sample comprised 47 Islamic banks in 14 countries and the data … the hypotheses. Findings – Corporate social responsibility (CSR) disclosure by Islamic banks varies significantly across …