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Social and environmental NGOs as users of corporate social disclosure
Journal article   Peer reviewed

Social and environmental NGOs as users of corporate social disclosure

L Danastas and David Gadenne
Journal of Environmental Assessment Policy and Management, Vol.8(1), pp.85-102
2006
url
https://doi.org/10.1142/S1464333206002323View
Published Version

Abstract

Policy and Administration Corporate Social Disclosure social and environmental NGOs environmental disclosures
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.

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