Conference paper
Social & environmental NGOs perceptions of corporate social disclosure in Australia
Proceedings of the 2005 Accounting and Finance Association of Australian and New Zealand Conference, pp.1-25
Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, 2005 (Melbourne, Australia, 03-Jul-2005–05-Jul-2005)
Accounting and Finance Association of Australia and New Zealand
2005
Abstract
This study investigates the opinions and attitudes of Australian social and environmental non-governmental organisations (NGOs) and contributes to the limited literature providing insights into these secondary stakeholders who attempt to influence the type and amount of corporate social disclosure (CSD). The results reveal a relative consistency in NGO viewpoints regarding CSD across time, despite differences in size, activity or interest. Social and environmental NGOs view CSD as insufficient even when relevant, and are skeptical that industry self-regulation is able to provide the required completeness of reporting. NGOs use words such as "honest, true, measurable and verifiable" in relation to the type of information they want to see disclosed by companies. This skepticism of self-regulation and overwhelming call for mandatory regulations may explain why social and environmental NGOs prefer to influence CSD indirectly, primarily by lobbying government.
Details
- Title
- Social & environmental NGOs perceptions of corporate social disclosure in Australia
- Authors
- L Danastas (Author) - Central Queensland UniversityDavid Gadenne (Author) - Central Queensland University
- Publication details
- Proceedings of the 2005 Accounting and Finance Association of Australian and New Zealand Conference, pp.1-25
- Conference details
- Accounting & Finance Association of Australia and New Zealand (AFAANZ) Conference, 2005 (Melbourne, Australia, 03-Jul-2005–05-Jul-2005)
- Publisher
- Accounting and Finance Association of Australia and New Zealand
- Date published
- 2005
- ISBN
- 0975697617
- Copyright note
- Copyright © 2005 The Authors. Reproduced with permission of the copyright holder.
- Organisation Unit
- University of the Sunshine Coast, Queensland; USC Business School - Legacy
- Language
- English
- Record Identifier
- 99449172902621
- Output Type
- Conference paper
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