Purpose – This paper seeks to address a gap in the literature in that it explores community disclosures in annual reports examining annual reports for 5 UK FTSE 100 sectors between, 1974 and 2000. Design/methodology/approach – The sample was bifurcated into types – those with higher public...

Purpose – This paper seeks to address a gap in the literature in that it explores community disclosures in annual reports examining annual reports for 5 UK FTSE 100 sectors between, 1974 and 2000. Design/methodology/approach – The sample was bifurcated into types – those with higher public...

In examining the effects of the Exxon Valdez oil spillage on corporate social reporting (CSR) in the annual reports of oil companies, Patten suggested examining companies in other industries and their response to social (e.g. environmental) threats. This paper examines environmental and social...

Purpose – This editorial aims to provide an overview of the four papers included in this special issue. It discusses the development of voluntary disclosure research and its potential future directions. Design/methodology/approach – The editorial adopts a review approach, identifying key...