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Governance and social information disclosure – evidence from the UK

Author

Listed:
  • Sepideh Parsa
  • Reza Kouhy
  • Christos Tzovas

Abstract

Theoretically, corporate social responsibility should be embedded in corporate governance structures. This paper presents evidence that this is not the case for listed UK companies. Our evidence shows that in the presence of less stringent regulatory requirements, companies tend to disclose less social information in comparison to mandatory governance information. The observed positive association between social and governance information disclosure levels provides supporting evidence that companies with more transparent governance structures tend to be socially conscientious. The paper also empirically shows that the level of social information disclosure tends to vary with the size and industrial affiliation of companies, providing further evidence that listed UK companies are still treating social information as a tool to project a legitimate image.

Suggested Citation

  • Sepideh Parsa & Reza Kouhy & Christos Tzovas, 2007. "Governance and social information disclosure – evidence from the UK," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 3(3), pages 205-222.
    • Handle: RePEc:ids:ijbget:v:3:y:2007:i:3:p:205-222
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    Cited by:

    1. repec:rej:journl:v:16:y:2013:i:47:p:127-146 is not listed on IDEAS
    2. Cristina Alexandrina Stefanescu, 2013. "How Do Ownership Features Affect Corporate Governance Disclosure ? - The Case of Banking System," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 9(2), pages 37-51, April.
    3. Dima Jamali & Asem M. Safieddine & Myriam Rabbath, 2008. "Corporate Governance and Corporate Social Responsibility Synergies and Interrelationships," Corporate Governance: An International Review, Wiley Blackwell, vol. 16(5), pages 443-459, September.
    4. Helen LaVan & Lori S. Cook & Ivana Zilic, 2021. "An analysis of the ethical frameworks and financial outcomes of corporate social responsibility and business press reporting of US pharmaceutical companies," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 15(3), pages 326-355.

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