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SOCIAL AND ENVIRONMENTAL NGOsAS USERS OF CORPORATE SOCIAL DISCLOSURE

Author

Listed:
  • LAUREN DANASTAS

    (Faculty of Business & Informatics, Central Queensland University, Australia)

  • DAVID GADENNE

    (Faculty of Business & Informatics, Central Queensland University, Australia)

Abstract

This research examines social and environmental NGO usage of corporate social disclosure. The research confirms that social and environment groups are users of corporate social disclosure, however in contrast to earlier NGO studies, such as Tilt (1994), Annual Reports appear to be no longer the preferred medium of use. The results reveal a relative consistency in NGO viewpoints regarding corporate social disclosure across time, and show that NGOs view corporate social disclosure as low in credibility and insufficient even when relevant.

Suggested Citation

  • Lauren Danastas & David Gadenne, 2006. "SOCIAL AND ENVIRONMENTAL NGOsAS USERS OF CORPORATE SOCIAL DISCLOSURE," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 8(01), pages 85-102.
    • Handle: RePEc:wsi:jeapmx:v:08:y:2006:i:01:n:s1464333206002323
    DOI: 10.1142/S1464333206002323
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    Citations

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    Cited by:

    1. Bessire, Dominique & Onnée, Stéphane, 2010. "Assessing corporate social performance: Strategies of legitimation and conflicting ideologies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(6), pages 445-467.
    2. Kuruppu, Sanjaya & Milne, Markus J., 2010. "Dolphin deaths, organizational legitimacy and potential employees’ reactions to assured environmental disclosures," Accounting forum, Elsevier, vol. 34(1), pages 1-19.
    3. Xiao, Xinning & Shailer, Greg, 2022. "Stakeholders’ perceptions of factors affecting the credibility of sustainability reports," The British Accounting Review, Elsevier, vol. 54(1).

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