Purpose – The purpose of this paper is to examine three potential explanations for the corporate choice to disclose environmental capital spending amounts. Design/methodology/approach – Using archival data from a sample of Fortune 500 US firms operating in industries subject to both the...

Purpose – The purpose of this paper is to empirically test legitimacy theory by comparing the corporate social responsibility (CSR) disclosures of tax aggressive corporations with those of non‐tax aggressive corporations in Australia. Design/methodology/approach – A unique sample of 20...

Purpose The purpose of this paper is to provide an overview of the Danish Guideline Project (DGP) and its subsequent fate within participating companies since its conclusion in late 2002. Particular focus is placed on the traction that the intellectual capital statement (ICS) approach to...

Purpose – The paper seeks to adopt an institutional view of legitimacy to examine how a sample of French companies reacted to the introduction of the “New Economic Regulations” in French law in 2001 requiring that publicly listed companies disclose environmental information....

Purpose – The purpose of this paper is to analyse changes in community disclosures by listed companies in Mauritius. Design/methodology/approach – The authors carried out a quantitative and qualitative assessment of annual report disclosures over the period 2004-2010. In particular, the...

Purpose – Corporate social responsibility (CSR) disclosure is receiving increased attention from the mainstream accounting research community. In general, this recently published research has failed to engage significantly with prior CSR-themed studies. The purpose of this paper is threefold....

Purpose – The purpose of this paper is to provide an extensive and critical overview of the theoretical perspectives used in the accounting disclosure literature including economic theories, political and social theories. Design/methodology/approach – The paper reviews and discusses in...

Purpose – Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka. Design/methodology/approach – A sample of...

Purpose – The concept of corporate environmental performance (CEP) is both used in and discussed with respect to international and regional standards, scientific work and business. Yet, there is no concensus on the meaning of the concept itself and on what elements or components it comprises....

Purpose The purpose of this paper is to examine the trend of integrated reporting (IR) practice following the introduction of an “apply or explain” IR requirement in South Africa. In particular, the authors examine whether the IR practice is ceremonial or substantive in the context of a soft...