nach oben

Management Review Quarterly

Erschienen in:

01.04.2012 | State-of-the-Art

The development and state of research on social and environmental reporting in global comparison

verfasst von: Matthias Fifka

Erschienen in: Management Review Quarterly | Ausgabe 1/2012

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config

KI-gestützte Suche

Aus

Abstract

Since companies provided the first publications on their social and environmental activities in the early 1970s, social and environmental reporting (SER) has been subject to academic analysis. Throughout the course of time, a substantial body of normative, theoretical, prescriptive, and empirical literature has been produced. Against this background, it is the aim of this paper to analyze the development of SER over four decades and its current state. The paper seeks to detect whether the methodological approaches to empirical research on SER have undergone changes over time and whether the approaches differ with regard to their geographic focus. The research is based on an analysis of 198 empirical studies. First, these studies are classified according to their date of publication and the country/countries they are concerned with. Second, the method of data collection, the media analyzed, and the samples considered are examined. The results show that there have been changes in empirical SER research over time and that regional variations are observable. Moreover, the results demonstrate that despite the considerable body of existing literature significant research gaps remain. Based upon their identification, research recommendations are developed. Lastly, the necessity of SER research is being discussed.

Vorheriger Artikel Design parameters of the strategic planning process and organizational performance—a quantitative analysis of empirical research

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

über 102.000 Bücher
über 537 Zeitschriften

aus folgenden Fachgebieten:

Automobil + Motoren
Bauwesen + Immobilien
Business IT + Informatik
Elektrotechnik + Elektronik
Energie + Nachhaltigkeit
Finance + Banking
Management + Führung
Marketing + Vertrieb
Maschinenbau + Werkstoffe
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

über 67.000 Bücher
über 340 Zeitschriften

aus folgenden Fachgebieten:

Bauwesen + Immobilien
Business IT + Informatik
Finance + Banking
Management + Führung
Marketing + Vertrieb
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

It shall be pointed out here that content analysis is not solely a form of collecting data, but the general “study of recorded human communications, such as books, websites, paintings and laws” (Babbie 2010, p. 333).

It must be noted here that the term decade is used somewhat “imprecise” because the years 2010 and 2011 are also considered part of the recent decade. Due to reasons of actuality and completeness, the aim was to include the most recent studies as well.

Abbott WF, Monsen RJ (1979) On the measurement of corporate social responsibility: self-reported disclosures as a measurement of corporate social involvement. Acad Manag J 22(3):501–515 CrossRef

Abu-Baker N, Naser K (2000) Empirical evidence on Corporate Social Disclosure (CSD) practices in Jordan. Int J Commer Manag 10(3/4):18–34 CrossRef

Adams CA (2002) Internal organizational factors influencing corporate social and ethical reporting: beyond current theorizing. Account Audit Account 15(7):223–250 CrossRef

Adams CA (2004) The ethical, social and environmental reporting-performance portrayal gap. Account Audit Account 17(5):731–757 CrossRef

Adams CA, Coutts A, Harte G (1995) Corporate equal opportunities (non-) disclosure. Br Account Rev 27(2):87–101 CrossRef

Adams CA, Harte GF (1998) The changing portrayal of the employment of women in British banks’ and retail companies’ corporate annual reports. Account Organ Soc 23(8):781–812 CrossRef

Adams CA, Kuasirikun N (2000) A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies. Eur Account Rev 9(1):53–79 CrossRef

Adams CA, Hill WY, Roberts CB (1998) Corporate social reporting practices in Western Europe: legitimating corporate behaviour. Br Account Rev 30(1):1–21 CrossRef

Ahmad Z, Hassan S, Mohammad J (2003) Determinants of environmental reporting in Malaysia. Int J Bus Stud 11(1):69–90

Al-Kather K, Naser K (2003) Users’ perceptions of corporate social responsibility and sustainability: evidence from an emerging country. Manag Audit J 18(6/7):538–548 CrossRef

Alciatore M, Dee CC, Easton P (2004) Changes in environmental regulation and reporting: the case of the petroleum industry from 1989 to 1998. J Account Public Policy 23:295–304 CrossRef

Alin I, Victor M, Dumitru M (2011) Environmental reporting within the Romanian companies. Int J Energy Environ 5(1):123–131

Alnajjar FK (2000) Determinants of social responsibility disclosures of U.S. Fortune 500 firms: an application of content analysis. In: Jaggi B, Freedman M (eds) Advances in environmental accounting & management, vol 1. Emerald Group, Bingley, pp 163–200

Alsead K (2006) The association between firm-specific characteristics and disclosure. Manag Audit J 21(5):476–496 CrossRef

Anderson JC, Frankle AW (1980) Voluntary social reporting: an iso-beta portfolio analysis. Account Rev 55(3):467–479

Andrew BH, Gul FA, Guthrie JE, Teoh HY (1989) A note on corporate social disclosure practices in developing countries: the case of Malaysia and Singapore. Br Account Rev 21(4):371–376 CrossRef

Araya M (2006) Exploring terra incognita: non-financial reporting in corporate Latin America. J Corp Citizsh 21:25–38

Azizul Islam M, Deegan C (2008) Motivations for an organisation within a developing country to report social responsibility information: evidence from Bangladesh. Account Audit Account 21(6):850–874 CrossRef

Azzone G, Bertele U (1994) Exploiting green strategies for competitive advantage. Long Range Plan 27(6):69–81 CrossRef

Babbie ER (2010) The practice of social research. Wadsworth, Belmont

Bartolomeo M, Bennett M, Bouma JJ, Heydkamp P, James P, Wolters T (2000) Environmental management accounting in Europe: current practice and future potential. Eur Account Rev 9(1):31–52 CrossRef

Baskin J (2006) Corporate responsibility in emerging markets. J Corp Citizsh 24:29–47

Bebbington J, Gray R, Larrinaga C (2000) Environmental and social accounting in Europe. Eur Account Rev 9(1):3–6

Belal AR (2000) Environmental reporting in developing countries: empirical evidence from Bangladesh. Eco-Manag Audit 7(3):114–121 CrossRef

Belal AR (2001) A study of corporate social disclosures in Bangladesh. Manag Audit J 16(5):274–289 CrossRef

Belal AR, Owen D (2007) The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh: an engagement based study. Account Audit Account 20(3):472–494 CrossRef

Belkaoui A (1976) The impact of the disclosure of the environmental effects of organizational behavior on the market. Financ Manag 5(4):26–31 CrossRef

Belkaoui A (1980) The impact of socio-economic accounting statements on the investment decision: an empirical study. Account Organ Soc 5(3):263–283 CrossRef

Belkaoui A, Karpik PG (1989) Determinants of the corporate decision to disclose social information. Account Audit Account 2(1):36–51

Beresford DR (1973) Compilation of social measurement disclosures in Fortune 500 annual reports 1973. Ernst and Ernst, Cleveland

Beresford DR (1975) Social responsibility disclosure in 1974 Fortune 500 annual reports. Ernst and Ernst, Cleveland

Beresford DR (1976) Social responsibility disclosure—1976 survey of Fortune 500 annual reports. Ernst and Ernst, Cleveland

Beresford DR, Feldman SA (1976) Companies increase social responsibility disclosure. Manag Account 59(9):51–55

Berthelot S, Cormier D, Magnan M (2003) Environmental disclosure research: review and synthesis. J Account Lit 22:1–44

Bewley K, Li Y (2000) Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective. In: Jaggi B, Freedman M (eds) Advances in environmental accounting & management, vol 1. Emerald Group, Bingley, pp 201–226

Birkin F, Jorgensen HB (1994) Tales in two countries: an insight into corporate environmental reporting in Denmark and the UK. Bus Strategy Environ 3(3):10–15 CrossRef

Borga FA, Citterio A, Noci G, Pizzurno E (2009) Sustainability report in small enterprises: case studies in Italian furniture companies. Bus Strategy Environ 18(3):162–176 CrossRef

Bowman EH (1978) Strategy, annual reports, and alchemy. Calif Manag Rev 20(3):64–71

Bowman EH, Haire M (1976) Social impact disclosure and corporate annual reports. Account Organ Soc 1(1):11–21 CrossRef

Brammer S, Pavelin S (2004) Voluntary social disclosures by large UK companies. Bus Ethics 13(2/3):86–99 CrossRef

Brammer S, Pavelin S (2008) Factors influencing the quality of corporate environmental disclosure. Bus Strategy Environ 17:120–136 CrossRef

Brockhoff K (1979) A note on external social reporting by German companies: a survey of 1973 company reports. Account Organ Soc 4(1/2):77–85 CrossRef

Brown N, Deegan C (1998) The public disclosure of environmental performance information—a dual test of media agenda setting theory and legitimacy theory. Account Bus Res 29(1):21–41 CrossRef

Buhr N, Freedman M (2001) Institutional factors and differences in environmental disclosure between Canada and the united states. Crit Perspect Account 1(2/3):293–322 CrossRef

Bullough M, Johnson D (1995) Corporate environmental reporting practice. Bus Strategy Environ 4:36–39 CrossRef

Campbell D (2000) Legitimacy theory or managerial reality construction? Corporate social disclosures in Marks and Spencer Plc corporate reports 1969–1997. Account Forum 24:80–100 CrossRef

Campbell D (2003) Intra- and intersectoral effects in environmental disclosures: evidence for legitimacy theory? Bus Strategy Environ 12(6):357–371 CrossRef

Campbell D, Craven B, Shrives P (2003) Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy. Account Audit Account 16(4):558–581 CrossRef

Cerin P (2002) Characteristics of environmental reporters on the OM Stockholm exchange. Bus Strategy Environ 11(5):298–311 CrossRef

Chapple W, Moon J (2005) Corporate social responsibility (CSR) in Asia: a seven-country study of CSR web site reporting. Bus Soc 44(4):415–441 CrossRef

Chaudhri V, Wang J (2007) Communicating corporate social responsibility on the Internet: a case study of the top 100 information technology companies in India. Manag Commun Q 21(2):232–247 CrossRef

Chan JH, Welford R (2005) Assessing corporate environmental risk in China: an evaluation of reporting activities of Hong Kong listed enterprises. Corp Soc-Responsib Environ Manag 12:88–104 CrossRef

Chan JL (1979) Corporate disclosure in occupational safety and health: some empirical evidence. Account Organ Soc 4(4):273–281 CrossRef

Chen KH, Metcalf RW (1980) The relationship between pollution control record and financial indicators revisited. Account Rev 55(1):168–177

Chen S, Bouvain P (2009) Is corporate responsibility converging? A comparison of corporate responsibility reporting in the USA, UK, Australia, and Germany. J Bus Ethics 87:299–317

Chiang C, Lightbody M (2004) Financial auditors and environmental auditing in New Zealand. Manag Audit J 19(2):224–234 CrossRef

Choi J (1998) An evaluation of the voluntary corporate environmental disclosures: a Korean evidence. Soc Environ Account 18(1):2–7 CrossRef

Choi J (1999) An investigation of the initial voluntary environmental disclosures made in Korean semi-annual financial reports. Pac Account Rev 11(1):73–102

Clarke J, Gibson-Sweet M (1999) The use of corporate social disclosures in the management of reputation and legitimacy: a cross sectoral analysis of UK top 100 companies. Bus Ethics 8(1):5–13 CrossRef

Clarkson PM, Li Y, Richardson GD, Vasvari FP (2008) Revisiting the relation between environmental performance and environmental disclosure: an empirical analysis. Account Organ Soc 33(4/5):303–327 CrossRef

Clausen J (1995) Environmental reporting and the EMAS statement in Germany. Eco-Manag Audit 3(1):37–41 CrossRef

Clausen J, Fichter K (1998) Evaluating companies’ environmental reports in Germany. Ind Environ 21::60–64

Clausen J, Loew T, Westermann U (2005) Sustainability reporting in Germany: summary of the results and trends of the 2005 ranking. IÖW, Berlin

Cochran PL, Wood RA (1984) Corporate social responsibility and financial performance. Acad Manag J 27(1):42–56 CrossRef

Collison D, Lorraine N, Power D (2003) An exploration of corporate attitudes to the significance of environmental information for stakeholders. Corp Soc-Responsib Environ Manag 10(4):199–211 CrossRef

Cooper DJ, Essex SR (1977) Accounting information and employee decision making. Account Organ Soc 2(3):201–217 CrossRef

Cormier D, Gordon IM (2001) An examination of social and environmental reporting strategies. Account Audit Account 14(5):587–616 CrossRef

Cormier D, Gordon IM, Magnan M (2004) Corporate environmental disclosure: contrasting management’s perceptions with reality. J Bus Ethics 49(2):143–165

Cormier D, Magnan M (1999) Corporate environmental disclosure strategies: determinants, costs and benefits. J Account Audit Financ 14(3):429–451

Cormier D, Magnan M (2003) Environmental reporting management: a continental European perspective. J Account Public Policy 22(1):43–62 CrossRef

Cormier D, Magnan M, Van Velthoven B (2005) Environmental disclosure quality in large German companies: economic incentives, public pressures or institutional conditions? Eur Account Rev 14(1):3–39 CrossRef

Cowan S, Gadenne D (2005) Australian corporate environmental reporting: a comparative analysis of disclosure practices across voluntary and mandatory disclosure systems. J Account Organ Change 1(2):165–179 CrossRef

Cowen SS, Ferreri LB, Parker LD (1987) The impact of corporate characteristics on social responsibility disclosure: a typology and frequency-based analysis. Account Organ Soc 12(2):111–122 CrossRef

Cunningham S, Gadenne D (2003) Do corporations perceive mandatory publication of pollution information for key stakeholders as a legitimacy threat? J Environ Assess Policy Manag 5(4):523–549 CrossRef

Da Silva Monteiro SM, Aibar-Guzmán B (2010) Determinants of environmental disclosure in the annual reports of large companies operating in Portugal. Corp Soc-Responsib Environ Manag 17:185–204 CrossRef

Davis-Walling P, Batterman SA (1997) Environmental reporting and the Fortune 50 firms. Environ Manag 21(6):865–875 CrossRef

Dawkins C, Ngunjiri FW (2008) Corporate social responsibility reporting in South Africa. J Bus Commun 45(3):286–307

De Villiers C (1999) The decision by management to disclose environmental information: a research note based on interviews. Meditari Account Res 7:33–48

De Villiers C (2003) Why do South African companies not report more environmental information when managers are so positive about this kind of reporting? Meditari Account Res 11:11–23 CrossRef

De Villiers C, Barnard P (2000) Environmental reporting in South Africa from 1994 to 1999: a research note. Meditari Account Res 8:15–23 CrossRef

De Villiers C, van Staden CJ (2006) Can less environmental disclosure have a legitimising effect? Evidence from Africa. Account Organ Soc 31(8):763–781 CrossRef

Dechant K, Altman B (1994) Environmental leadership: from compliance to competitive advantage. Acad Manag Exec 8(3):7–28 CrossRef

Deegan C, Gordon B (1996) A study of the environmental disclosure policies of Australian corporations. Account Bus Res 26(3):187–199 CrossRef

Deegan C, Rankin M (1996) Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the environmental protection authority. Account Audit Account 9(2):52–69

Deegan C, Rankin M (1997) The materiality of environmental information to users of accounting reports. Account Audit Account 10(4):563–583

Deegan C, Rankin M (1999) The environmental reporting expectations gap: Australian evidence. Br Account Rev 31:313–346 CrossRef

Deegan C, Soltys S (2007) Social accounting research: an Australasian perspective. Account Forum 31(1):73–89 CrossRef

Deegan C, Staunton J (1995) A survey of Australian accountants’ attitudes on environmental reporting. Account Forum 19(2/3):143–163

Dierkes M (1979) Corporate social reporting in Germany: conceptual developments and practical experience. Account Organ Soc 4(1/2):87–107 CrossRef

Dierkes M, Preston L (1977) Corporate social accounting reporting for the physical environment: a critical review and implementation proposal. Account Organ Soc 2(1):3–22 CrossRef

Douglas A, Doris J, Johnson B (2004) Corporate social reporting in Irish financial institutions. TQM Mag 16(6):387–395 CrossRef

Epstein M, Flamholtz E, McDonough JJ (1976) Corporate social accounting in the United States of America: state of the art and future prospects. Account Organ Soc 1(1):23–42 CrossRef

Esrock SL, Leichty GB (1998) Social responsibility and corporate web pages: self-presentation or agenda-setting? Public Relat Rev 24(3):305–319 CrossRef

Ferreira C (2004) Environmental accounting: the Portuguese case. Manag Environ Qual 15(6):561–573 CrossRef

Fifka M (2011) Corporate responsibility reporting and its determinants in comparative perspective—a review of the empirical literature and a meta-analysis. Bus Strategy Environ. doi:10.1002/bse.729

Fifka M, Drabble M (2012) Focus and standardization of sustainability reporting—a comparative study of the United Kingdom and Finland. Bus Strategy Environ. doi:10.1002/bse.1730

Foo SL, Tan MS (1988) A comparative study of social responsibility reporting in Malaysia and Singapore. Singapore Account 12–15

Freedman M, Jaggi B (1982) Pollution disclosures, pollution performance and economic performance. Omega 10:167–176 CrossRef

Freedman M, Jaggi B (1988) An analysis of the association between pollution disclosure and economic performance. Account Audit Account 1(2):43–58 CrossRef

Fry F, Hock RJ (1976) Who claims corporate responsibility? The biggest and the worst. Bus Soc Rev/Innov 18:62–65

Gallego I (2006) The use of economic, social and environmental indicators as a measure of sustainable development in Spain. Corp Soc-Responsib Environ Manag 13(2):78–97 CrossRef

Gao SS, Heravi S, Xiao JZ (2005) Determinants of corporate social and environmental reporting in Hong Kong: a research note. Account Forum 29(2):233–242 CrossRef

Gautam R, Singh A (2010) Corporate social responsibility practices in India: a study of top 500 companies. Glob Bus Manag Res Int J 2(1):41–56

Gelb DS, Strawser JA (2001) Corporate social responsibility and financial disclosures: an alternative explanation for increased disclosure. J Bus Ethics 33:1–13

Gibson K, O’Donovan G (2007) Corporate governance and environmental reporting: an Australian study. Corp Gov 15(15):944–956 CrossRef

Gray R (2001) “Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt? Bus Ethics 10(1):9–15 CrossRef

Gray R (2002) The social accounting project and accounting, organizations and society: privileging engagement, imaginings, new accountings and pragmatism over critique? Account Organ Soc 27(7):687–708 CrossRef

Gray R, Owen D, Maunders K (1987) Corporate social reporting: accounting and accountability. Prentice-Hall, London

Gray SJ, Radebaugh LH, Roberts CB (1990) International perceptions of cost constraints on voluntary information disclosures: a comparative study of U.K. and U.S. multinationals. J Int Bus Stud 21(4):597–622 CrossRef

Gray R, Kouhy R, Lavers S (1995a) Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Account Audit Account 8:47–77 CrossRef

Gray R, Kouhy R, Lavers S (1995b) Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Account Audit Account 8:78–101 CrossRef

Gray R, Dey C, Owen D, Evans R, Zadek S (1997) Struggling with the praxis of social accounting: stakeholders, accountability, audits and procedures. Account Audit Account 10(3):325–364 CrossRef

Gröjer JE, Stark A (1977) Social accounting: a Swedish attempt. Account Organ Soc 2:349–385 CrossRef

Gunawan J (2007) Corporate social disclosures by Indonesian listed companies: a pilot study. Soc Responsib J 3(3):26–34 CrossRef

Guthrie J, Mathews MR (1985) Corporate social accounting in Australasia. Res Corp Soc Perform Policy 7:251–277

Guthrie J, Parker LD (1989) Corporate social reporting: a rebuttal of legitimacy theory. Account Bus Res 19:343–352 CrossRef

Guthrie J, Parker LD (1990) Corporate social disclosure practice: a comparative international analysis. Adv Public Interest Account 3:159–176

Habisch A, Patelli L, Pedrini M, Schwarz C (2010) Different talks with different folks: a comparative survey of stakeholder dialog in Germany, Italy, and the U.S. J Bus Ethics 100:381–404

Hackston D, Milne MJ (1996) Some determinants of social and environmental disclosures in New Zealand companies. Account Audit Account 9(1):77–108 CrossRef

Habib-Uz-Zaman Khan M, Halabi AK, Samy M (2009) Corporate social responsibility (CSR) reporting: a study of selected banking companies in Bangladesh. Soc Responsib J 5(3):344–357 CrossRef

Haddock J (2005) Consumer influence on Internet-based corporate communication of environmental activities: the UK food sector. Br Food J 107(10):792–805 CrossRef

Haddock-Fraser J, Fraser I (2008) Assessing corporate environmental reporting motivations: differences between ‘close-to-market’ and ‘business-to-business’ companies. Corp Soc-Responsib Environ Manag 15:140–155 CrossRef

Halme M, Huse M (1997) The influence of corporate governance, industry and country factors on environmental reporting. Scand J Manag 13(2):137–157 CrossRef

Haniffa RM, Cooke T (2005) The impact of culture and governance on corporate social reporting. J Account Public Policy 24(5):391–430 CrossRef

Hartman LP, Rubin RS, Dhanda KK (2007) The communication of corporate social responsibility: United States and European Union multinational corporations. J Bus Ethics 74(4):373–389

Heard JE, Bolce WJ (1981) The political significance of corporate social reporting in the United States of America. Account Organ Soc 6(3):247–254 CrossRef

Hedberg CJ, von Malmborg F (2003) The global reporting initiative and corporate sustainability reporting in Swedish companies. Corp Soc-Responsib Environ Manag 10(3):153–164 CrossRef

Hofstede G (2001) Culture’s consequences: comparing values, behaviors, institutions, and organizations across nations, 2nd edn. Sage, Thousand Oaks

Holder-Webb L, Cohen JR, Nath L, Wood D (2009) The supply of corporate social responsibility disclosures among U.S. firms. J Bus Ethics 84:497–527

Holgaard JE, Jørgensen TH (2005) A decade of mandatory environmental reporting in Denmark. Eur Environ 15:362–373 CrossRef

Holland L, Foo YB (2003) Differences in environmental reporting practices in the UK and the US: the legal and regulatory context. Br Account Rev 35(1):1–18 CrossRef

Hossain M, Perera MHB, Rahman AR (1995) Voluntary disclosure in the annual reports of New Zealand companies. J Int Financ Manag Account 6(1):69–87 CrossRef

Hughes SB, Anderson A, Golden S (2001) Corporate environmental disclosures: are they useful in determining environmental performance? J Account Public Policy 20(3):217–240 CrossRef

Idowu SO, Towler BA (2004) A comparative study of the contents of corporate social responsibility reports of UK companies. Manag Environ Qual 15(4):420–437 CrossRef

Ilinitch AY, Soderstrom NS, Thomas TE (1998) Measuring corporate environmental performance. J Account Public Policy 17(4/5):383–408 CrossRef

Imam S (1999) Environmental reporting in Bangladesh. Soc Environ Account 19:12–14 CrossRef

Imam S (2000) Corporate social performance reporting in Bangladesh. Manag Audit J 15(3):133–141 CrossRef

Inchausti BG (1997) The influence of company characteristics and accounting regulation on information disclosed by Spanish firms. Eur Account Rev 6(1):45–68 CrossRef

Ingram R (1978) An investigation of information content of (certain) social responsibility disclosures. J Account Res 16: 270–285 CrossRef

Ingram R, Frazier KB (1980) Environmental performance and corporate disclosure. J Account Res 18(2):614–622 CrossRef

Ingram R, Frazier KB (1983) Narrative disclosures in annual reports. J Bus Res 11:49–60

Ismail KNIK, Chandler R (2005) Disclosure in the quarterly reports of Malaysian companies. Financ Rep Regul Gov 4(1):1–25

Jaggi B, Zhao R (1996) Environmental performance and reporting: perceptions of managers and accounting professionals in Hong Kong. Int J Account 31(3):333–346 CrossRef

Jose A, Lee SM (2007) Environmental reporting of global corporations: a content analysis based on website disclosures. J Bus Ethics 72(4):307–321

Kelly GJ (1981) Australian social responsibility disclosure: some insights into contemporary measurement. Account Finance 21(2):97–107 CrossRef

Knox S, Maklan S, French P (2005) Corporate social responsibility: exploring stakeholder relationships and programme reporting across leading FTSE companies. J Bus Ethics 61(1):7–28

Kolk A (1999) Evaluating corporate environmental reporting. Bus Strategy Environ 8(4):225–237 CrossRef

Kolk A (2001) Environmental reporting by the Fortune Global 250: exploring the influence of nationality and sector. Bus Strategy Environ 10:15–28 CrossRef

Kolk A (2003) Trends in sustainability reporting by the Fortune Global 250. Bus Strategy Environ 12(5):279–291 CrossRef

Kolk A (2004) A decade of sustainability reporting: developments and significance. Int J Environ Sustain Dev 3(1):51–64 CrossRef

Kolk A (2008) Sustainability, accountability and corporate governance: exploring multinationals’ reporting practices. Bus Strategy Environ 17(1):1–15 CrossRef

Kolk A, Perego P (2010) Determinants of the adoption of sustainability assurance statements: an international investigation. Bus Strategy Environ 19:182–198

Kolk A, Hong P, van Dolen W (2010) Corporate social responsibility in China: an analysis of domestic and foreign retailers’ sustainability dimensions. Bus Strategy Environ 19(5):289–303

KPMG (1993) In: International survey of environmental reporting 1993, n.p.

KPMG (1997) International survey of environmental reporting 1996, Stockholm

KPMG/WIMM (1999) International survey of environmental reporting. KPMG/WIMM, The Hague/Amsterdam

KPMG (2002) International survey of corporate sustainability reporting 2002, De Meern

KPMG (2005) International survey of corporate responsibility reporting 2005, Amsterdam

KPMG (2008) International survey of corporate responsibility reporting 2008, Amsterdam

KPMG (2011) International survey of corporate responsibility reporting 2011, Amsterdam

Kuasirikun N (2005) Attitudes to the development and implementation of social and environmental accounting in Thailand. Crit Perspect Account 8:1035–1057 CrossRef

Kuasirikun N, Sherer M (2004) Corporate social accounting disclosure in Thailand. Account Audit Account 17(4):629–660 CrossRef

Lee TM, Hutchinson PD (2004) The decision to disclose environmental information: a research review and agenda. Adv Account 21:83–111 CrossRef

Lefebvre C, Lin L, van Nuffel L (1995) Financial and economic information for industrial relations councils. Eur Account Rev 4(3):555–570 CrossRef

Lessem R (1977) Corporate social reporting in action: an evaluation of British, European and American practice. Account Organ Soc 2(4):79–294 CrossRef

Liu X, Anbumozhi V (2009) Determinant factors of corporate environmental information disclosure: an empirical study of Chinese listed companies. J Clean Prod 17(6):593–600 CrossRef

Llena F, Moneva JM, Hernandez B (2007) Environmental disclosures and compulsory accounting standards: the case of Spanish annual reports. Bus Strategy Environ 16(1):50–63 CrossRef

Lober D, Bynum JD, Campbell E, Jacques M (1997) The 100 plus corporate environmental report study: a survey of an evolving environmental management tool. Bus Strategy Environ 6(2):57–73 CrossRef

Lodhia SK (2006) Corporate perceptions of Web-based environmental communication: an exploratory study into companies in the Australian minerals industry. J Account Organ Change 1:74–88 CrossRef

Logsdon J, Thomas D, Van Buren H (2006) Corporate social responsibility in large Mexican firms. J Corp Citizsh 21:51–60

Luna Sotorrío L, Fernández Sánchez JL (2010) Corporate social reporting for different audiences: the case of multinational corporations in Spain. Corp Soc-Responsib Environ Manag 17:272–283 CrossRef

Lynn M (1992) A note on corporate social disclosure in Hong Kong. Br Account Rev 24(2):105–110 CrossRef

Maignan I, Ralston DA (2002) Corporate social responsibility in Europe and the U.S.: insights from businesses’ self-presentations. J Int Bus Stud 33(3):497–514 CrossRef

Martin AD, Hadley DJ (2008) Corporate environmental non-reporting—a UK FTSE 350 perspective. Bus Strategy Environ 17:249–259 CrossRef

Mathews MR (1995) Social and environmental accounting: a practical demonstration of ethical concern? J Bus Ethics 14:663–671

Mathews MR (1997) Twenty-five years of social and environmental accounting research. Is there a silver jubilee to celebrate? Account Audit Account 10(4):481–531 CrossRef

McMurtrie T (2005) Factors influencing the publication of social performance information: an Australian case study. Corp Soc-Responsib Environ Manag 12(3):129–143 CrossRef

Medawar C (1976) The social audit: a political view. Account Organ Soc 1(4):389–394 CrossRef

Meek G, Roberts CB, Gray SJ (2005) Factors influencing voluntary annual report disclosures by U.S., U.K. and Continental European multinational corporations. J Int Bus Stud 26(3):555–572 CrossRef

Meyskens M, Paul K (2010) Evolution of corporate social reporting practices in Mexico. J Bus Ethics 91(2):211–227

Mitchell CG, Hill T (2009) Corporate social and environmental reporting and the impact of internal environmental policy in South Africa. Corp Soc-Responsib Environ Manag 16:48–60 CrossRef

Moneva JM, Llena F (2000) Environmental disclosures in the annual reports of large companies in Spain. Eur Account Rev 9(1):7–29 CrossRef

Moore G (2001) Corporate social and financial performance: an investigation in the U.K. supermarket industry. J Bus Ethics 34(3/4):299–315

Morhardt JE (2010) Corporate social responsibility and sustainability reporting on the Internet. Bus Strategy Environ 19:436–452

Morhardt JE, Baird S, Freeman K (2002) Scoring corporate environmental and sustainability reports using GRI 2000, ISO 14031, and other criteria. Corp Soc-Responsib Environ Manag 9:215–233 CrossRef

Morsing M, Schultz M (2006) Corporate social responsibility communication: stakeholder information, response and involvement strategies. Bus Ethics 15(4):323–338 CrossRef

Moskowitz MR (1972) Choosing socially responsible stocks. Bus Soc Rev 1:71–75

Murray A, Sinclair D, Power D, Gray R (2006) Do financial markets care about social and environmental disclosure? Further evidence and exploration from the UK. Account Audit Account 19(2):228–255 CrossRef

Nakamura M, Takahashi T, Vertinsky I (2001) Why Japanese firms choose to certify: a study of managerial responses to environmental issues. J Environ Econ Manag 42:23–52 CrossRef

Naser K, Al-Hussaini A, Al-Kwari D, Nuseibeh R (2006) Determinants of corporate social disclosure in developing countries: the case of Qatar. Adv Int Account 19:1–23 CrossRef

Neu D, Warsame H, Pedwell K (1998) Managing public impressions: environmental disclosures in annual reports. Account Organ Soc 23(3):265–282 CrossRef

Newson M, Deegan C (2002) Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. Int J Account 37(2):183–213 CrossRef

Niskala M, Pretes M (1995) Environmental reporting in Finland: a note on the use of annual reports. Account Organ Soc 20(6):457–466 CrossRef

Niskanen J, Nieminen T (2001) The objectivity of corporate environmental reporting: a study of Finnish listed firms’ environmental disclosures. Bus Strategy Environ 10(1):29–37 CrossRef

Noci G (2000) Environmental reporting in Italy: current practice and future developments. Bus Strategy Environ 9:211–223 CrossRef

Nyquist S (2003) The legislation of environmental disclosures in three Nordic countries–a comparison. Bus Strategy Environ 12:12–25 CrossRef

O’Donovan G (2002) Environmental disclosures in the annual report: extending the applicability and predictive power of legitimacy theory. Account Audit Account 15(3):344–371 CrossRef

O’Dwyer B (2002) Managerial perceptions of corporate social disclosure: an Irish story. Account Audit Account 15(3):406–436 CrossRef

O’Dwyer B (2003) The ponderous evolution of corporate environmental reporting in Ireland. Recent evidence from publicly listed companies. Corp Soc-Responsib Environ Manag 10(2):91–100 CrossRef

O’Dwyer B, Gray RH (1998) Corporate social reporting in the republic of Ireland: a longitudinal study. Ir Account Rev 5(2):1–34

O’Dwyer B, Unerman J, Hession E (2005) User needs in sustainability reporting: perspectives of stakeholders in Ireland. Eur Account Rev 14(4):759–787 CrossRef

Othman R, Ameer R (2010) Environmental disclosures of palm oil plantation companies in Malaysia: a tool for stakeholder engagement. Corp Soc-Responsib Environ Manag 17:52–62

Owen D (2008) Chronicles of wasted time? A personal reflection on the current state of, and future prospects for, social and environmental accounting research. Account Audit Account 21(2):240–267 CrossRef

Parker LD (2005) Social and environmental accountability research: a view from the commentary box. Account Audit Account 18(6):842–860 CrossRef

Parket IR, Eilbrit H (1975) The practice of business social responsibility: the underlying factors. Bus Horiz 18(4):5–10 CrossRef

Patten DM (1991) Exposure, legitimacy, and social disclosure. J Account Public Policy 10:297–308 CrossRef

Patten DM (1992) Intra-industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory. Account Organ Soc 15(5):471–475 CrossRef

Patten DM (2002) Give of take on the Internet: an examination of the disclosure practices of insurance firm web innovators. J Bus Ethics 36(3):247–259

Paul K, Cobas E, Ceron R, Frithiof M, Maass A, Navarro I, Palmer L, Serrano L, Deaton LZ (2006) Corporate social reporting in Mexico. J Corp Citizsh 22:67–80

Peck P, Sinding K (2003) Environmental and social disclosure and data richness in the mining industry. Bus Strategy Environ 12(3):131–146 CrossRef

Perrini F (2005) Building a European portrait of corporate social responsibility reporting. Eur Manag J 23(6):611–627 CrossRef

Perry M, Sheng TT (1999) An overview of trends related to environmental reporting in Singapore. Environ Manag Health 10(5):310–320 CrossRef

Prado-Lorenzo JM, Gallego-Alvarez I, Garcia-Sanchez IM (2009) Stakeholder engagement and corporate social responsibility reporting: the ownership structure effect. Corp Soc-Responsib Environ Manag 16(2):94–107 CrossRef

Prencipe A (2004) Proprietary costs and determinants of voluntary segment disclosure: evidence from Italian listed companies. Eur Account Rev 13(2):319–340 CrossRef

Preston LE (1978) Analyzing corporate social performance: methods and results. J Contemp Bus 7(1):135–150

Quaak L, Aalbers T, Goedee J (2007) Transparency of corporate social responsibility in Dutch breweries. J Bus Ethics 76(3):293–308

Rahaman AS (2000) Senior management perceptions of social and environmental reporting in Ghana. Soc Environ Account 20(1):7–10 CrossRef

Rahaman AS, Lawrence S, Roper J (2004) Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis? Crit Perspect Account 15(1):35–56 CrossRef

Rashid A, Lodh SC (2008) The influence of ownership structures and board practices on corporate social disclosures in Bangladesh. Res Account Emerg Econ 8:211–237 CrossRef

Ratanajongkol S, Davey H, Low M (2006) Corporate social reporting in Thailand: the news is all good and increasing. Qual Res Account Manag 3(1):67–83 CrossRef

Rikhardsson PM (1996) Developments in Danish environmental reporting. Bus Strategy Environ 5(4):269–272 CrossRef

Rikhardsson PM, Andersen AJR, Bang H (2002) Sustainability reporting on the Internet: a study of the global fortune 500. Green Manag Int 40:57–75

Rizk R, Dixon R, Woodhead A (2008) Corporate social and environmental reporting: a survey of disclosure practices in Egypt. Soc Responsib J 4(3):306–323 CrossRef

Roberts CB (1991) Environmental disclosures: a note on reporting practices in mainland Europe. Account Audit Account 4:62–71

Roberts P (1992a) Business and the environment: an initial review of the recent literature. Bus Strategy Environ 1(2):41–50 CrossRef

Roberts RW (1992b) Determinants of corporate social responsibility disclosure. Account Organ Soc 17(6):595–612 CrossRef

Robertson DC, Nichelson N (1996) Expressions of corporate social responsibility in U.K. firms. J Bus Ethics 15:1095–1106

Rockness JW (1985) An assessment of the relationship between US corporate environmental performance and disclosure. J Bus Finance Account 12(3):339–355 CrossRef

Rodríguez Bolívar M, Sénes García B (2004) The corporate environmental disclosures on the Internet: the case of IBEX 35 Spanish companies. Int J Account Audit Perform Eval 1(2):215–266 CrossRef

Sahay A (2004) Environmental reporting by Indian corporations. Corp Soc-Responsib Environ Manag 11(1):12–22 CrossRef

Said R, Hj Zainuddin Y, Haron H (2009) The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Soc Responsib J 5(2):212–226 CrossRef

Saleh M (2009) Corporate social responsibility disclosure in an emerging market: a longitudinal analysis approach. Int Bus Res 2(1):131–141

Saleh M, Zulkifli N, Muhamad R (2010) Corporate social responsibility disclosure and its relation on institutional ownership. Manag Audit J 25(6):591–613 CrossRef

Schadewitz H, Niskala M (2010) Communication via responsibility reporting and its effect on firm value in Finland. Corp Soc-Responsib Environ Manag 17(2):96–106

Schaltegger S, Burritt R (2006) Corporate sustainability accounting: a nightmare or a dream coming true? Bus Strategy Environ 15:293–295 CrossRef

Schreuder H (1979) Corporate social reporting in the Federal Republic of Germany: an overview. Account Organ Soc 4(1/2):109–122 CrossRef

Schreuder H (1981) Employees and the corporate social report: the Dutch case. Account Rev 56(2):294–308

Secchi D (2006) The Italian experience in social reporting: an empirical analysis. Corp Soc-Responsib Environ Manag 13:135–149 CrossRef

Shane PB, Spicer BH (1983) Market response to environmental information produced outside the firm. Account Rev 58:521–538

Sinclair P, Walton J (2003) Environmental reporting within the forest and paper industry. Bus Strategy Environ 12(5):326–337 CrossRef

Singh DR, Ahuja JM (1983) Corporate social reporting in India. Int J Account 18(2):151–169

Smith JVDL, Adhikari A, Tondkar RH (2005) Exploring differences in social disclosures internationally: a stakeholder perspective. J Account Public Policy 24(2):123–151 CrossRef

Sobhani FA, Amran A, Zainuddin Y (2009) Revisiting the practices of corporate social and environmental disclosure in Bangladesh. Corp Soc-Responsib Environ Manag 16:167–183 CrossRef

Spence C (2009) Social and environmental reporting and the corporate ego. Bus Strategy Environ 18:254–265 CrossRef

Spicer BH (1978) Investors, corporate social performance and information disclosure: an empirical study. Account Rev 53(1):94–111

Stanny E, Ely K (2008) Corporate environmental disclosures about the effects of climate change. Corp Soc-Responsib Environ Manag 15:338–348 CrossRef

Stanwick SD, Stanwick PA (1998a) The relationship between corporate social performance, and organizational size, financial performance, and environmental performance: an empirical examination. J Bus Ethics 17:195–204

Stanwick SD, Stanwick PA (1998b) Corporate social responsiveness: an empirical examination using the environmental disclosure index. Int J Commer Manag 8(3/4):26–40 CrossRef

Stanwick P, Stanwick S (2006) Corporate environmental disclosures: a longitudinal study of Japanese firms. J Am Acad Bus Camb 9(1):1–7

Steurer R, Konrad A (2009) Business-society relations in Central-Eastern and Western Europe: how those who lead in sustainability reporting bridge the gap in corporate (social) responsibility. Scand J Manag 25:23–36 CrossRef

Stiller Y, Daub CH (2007) Paving the way for sustainability communication: evidence from a Swiss study. Bus Strategy Environ 16(7):474–486 CrossRef

Stittle J, Machota Blas M, Martinez Conesa I (1997) Environmental reporting in Europe: an analysis of UK and Spanish developments. Eur Bus Rev 97(5):215–223 CrossRef

Stray S, Ballantine J (2000) A sectoral comparison of corporate environmental reporting and disclosure. Eco-Manag Audit 7(4):165–177 CrossRef

Tagesson T, Blank V, Broberg P, Collin SO (2009) What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations. Corp Soc-Responsib Environ Manag 16:352–364 CrossRef

Teoh HY, Thong G (1984) Another look at corporate social responsibility and reporting: an empirical study in a developing country. Account Organ Soc 9(2):189–206 CrossRef

Thompson P, Zakaria Z (2004) Corporate social responsibility reporting in Malaysia: progress and prospects. J Corp Citizsh 13:125–136

Tilt CA (1994) The influence of external pressure groups on corporate social disclosure: some empirical evidence. Account Audit Account 7(4):47–72 CrossRef

Tilt CA (2001) The content and disclosure of Australian corporate environmental policies. Account Audit Account 14(2):190–212 CrossRef

Tregidga H, Milne MJ (2006) From sustainable management to sustainable development: a longitudinal analysis of a leading New Zealand environmental reporter. Bus Strategy Environ 15(4):179–193 CrossRef

Trotman K (1979) Social responsibility disclosures by Australian companies. Chart Account Aust 50:24–28

Trotman K, Bradley G (1981) Associations between social responsibility disclosure and characteristics of companies. Account Organ Soc 6(4):355–362 CrossRef

Tsang EWK (1998) A longitudinal study of corporate social reporting in Singapore: the case of the banking, food and beverages and hotel industries. Account Audit Account 11(5):624–635 CrossRef

Tsang S, Welford R, Brown M (2009) Reporting on community investment. Corp Soc-Responsib Environ Manag 16:123–136 CrossRef

Ullmann AE (1976) The corporate environmental accounting system: a management tool for fighting environmental degradation. Account Organ Soc 1(1):71–79 CrossRef

Ullmann AA (1979) Corporate social reporting: political interests and conflicts in Germany. Account Organ Soc 4(1/2):123–133 CrossRef

UNDP (2007) Baseline study on CSR practices in the new EU member states and candidate countries. http://www.nadaciapontis.sk/tmp/asset_cache/link/0000016790/baseline%20study%20on%20CSR%20in%20the%20region_main%20layout.pdf

Vance SC (1975) Are socially responsible corporations good investment risks? Manag Rev 64(8):19–24

Vormedal I, Ruud A (2009) Sustainability reporting in Norway—an assessment of performance in the context of legal demands and socio-political drivers. Bus Strategy Environ 18(4):207–222 CrossRef

Vuontisjärvi T (2006) Corporate social reporting in the European context and human resource disclosure: an analysis of Finnish companies. J Bus Ethics 69:331–354

Welford R, Gouldson A (1993) Environmental management and business strategy. Pitman, London

Welford R (2004) Corporate social responsibility in Europe, North America and Asia. J Corp Citizsh 17:33–52

Williams SM (1999) Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory. Int J Account 34(2):209–238 CrossRef

Williams SM, Ho Wern Pei CA (1999) Corporate social disclosures by listed companies on their web sites: an international comparison. Int J Account 34(3):389–419 CrossRef

Wilmshurst TD, Frost GR (2000) Corporate environmental reporting. A test of legitimacy theory. Account Audit Account 13(1):10–26 CrossRef

Wiseman J (1982) An evaluation of environmental disclosure made in annual reports. Account Organ Soc 7(1):53–63 CrossRef

Xiao Z (1999) Corporate disclosures made by Chinese listed companies. Int J Account 34(3):349–373 CrossRef

Yamagami T, Kokubu K (1991) A note on corporate social disclosure in Japan. Account Audit Account 4(4):32–39

Yongvanich K, Guthrie J (2006) An extended performance reporting framework for social and environmental accounting. Bus Strategy Environ 15:309–321 CrossRef

Yusoff H, Lehman G, Nasir NM (2006) Environmental engagements through the lens of disclosure practices. A Malaysian story. Asian Rev Account 14(1/2):122–148 CrossRef

Zéghal D, Ahmed SA (1990) Comparison of social responsibility information disclosure media used by Canadian firms. Account Audit Account 3(1):38–53

Zeng SX, Xu XD, Dong ZY, Tam VWY (2010) Towards corporate environmental information disclosure: an empirical study in China. J Clean Prod 18(12):1142–1148 CrossRef

Zhongfu Y, Jianhui J, Pingling H (2011) The study on the correlation between environmental information disclosure and economic performance—with empirical data from the manufacturing industries at shanghai stock exchange in China. Energy Procedia 5:1218–1224 CrossRef

Titel: The development and state of research on social and environmental reporting in global comparison
verfasst von: Matthias Fifka
Publikationsdatum: 01.04.2012
Verlag: Springer-Verlag
Erschienen in: Management Review Quarterly / Ausgabe 1/2012
Print ISSN: 2198-1620
Elektronische ISSN: 2198-1639
DOI: https://doi.org/10.1007/s11301-012-0083-8