Showing 1 - 10 of 28,154
Purpose – The purpose of this paper is to measure the extent of corporate social and environmental disclosure (CSED … web site disclosure. Design/methodology/approach – The corporate social and environmental web site disclosure examination … companies on their corporate web sites is low and the nature of disclosure is mostly descriptive, without any specific time …
Persistent link: https://www.econbiz.de/10010814607
Purpose – The purpose of this paper is to measure the extent of corporate social and environmental disclosure (CSED … web site disclosure. Design/methodology/approach – The corporate social and environmental web site disclosure examination … companies on their corporate web sites is low and the nature of disclosure is mostly descriptive, without any specific time …
Persistent link: https://www.econbiz.de/10014837804
descriptive analysis and a multivariate linear regression analysis. The results show low levels of Intellectual Capital disclosure …
Persistent link: https://www.econbiz.de/10010743108
. The paper aims to highlight the differences in IC disclosure practices of the companies operating in two different … method, the paper reviews the annual reports of these firms to determine IC disclosure trends in India and Australia … identified IC disclosure differences between Indian and Australian firms, and reports disclosures by Indian companies are on a …
Persistent link: https://www.econbiz.de/10014875630
research gap. Specifically, we quantify the amount of voluntary disclosure on human resources in annual reports of the 50 Czech … largest corporations. We found that in analysed annual reports, voluntary disclosure on human resources relates primarily to …
Persistent link: https://www.econbiz.de/10012236675
Purpose – The purpose of this paper is to examine the voluntary social and environmental disclosures made in the annual reports of Rothmans Ltd between the years of 1955 and 1999. The first part of the paper focuses on defining legitimacy theory as it has been used in accounting research,...
Persistent link: https://www.econbiz.de/10009320908
Purpose – The objective of this paper is to examine environmental disclosure practices among Malaysian public … environmental information to determine the comprehensive scope on corporate environmental reporting. Originality/value – Disclosure …
Persistent link: https://www.econbiz.de/10008466089
Purpose – The objective of this paper is to examine environmental disclosure practices among Malaysian public … environmental information to determine the comprehensive scope on corporate environmental reporting. Originality/value – Disclosure …
Persistent link: https://www.econbiz.de/10014675786
information disclosure – dominant in annual reports of basic and chemical industries groups – and how the company's group type … affects the amount and focus of social disclosure in a company's annual report. Design/methodology/approach – This paper …. Findings – The results show that the main foci of social disclosure from companies registered at the Indonesia Stock Exchange …
Persistent link: https://www.econbiz.de/10004979862
therefore want to devise detailed and specific CSR disclosure requirements, rather the current general mandatory requirement, to …
Persistent link: https://www.econbiz.de/10010686142