SOCIAL AND ENVIRONMENTAL PERFORMANCE DISCLOSURE AND THE CORRELATIONS TO COMPANY'S CHARACTERISTICS

被引：0

作者：

Lungu, Camelia I. ^{[1
]}

Caraiani, Chirata ^{[1
]}

Dascalu, Cornelia ^{[1
]}

Colceag, Florian

机构：

[1] Bucharest Acad Econ Studies, Bucharest, Romania

来源：

AMIS 2010 - PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE, ACCOUNTING AND MANAGEMENT INFORMATION SYSTEMS | 2010年

关键词：

Social Performance; Environmental Performance; Corporate Reporting; Content Analysis; Correlation Coefficient; RESPONSIBILITY DISCLOSURE; LEGITIMACY;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Given the higher and higher importance of social and environmental performance disclosure, both in companies' annual and sustainability reports and in accounting literature, we conducted our study having in mind two main objectives: to evaluate social and environmental aspects disclosed by the sample companies, using content analysis, and to extend the understanding of specific relationships between corporate characteristics and social and environmental disclosure, using correlation coefficients for a sample of companies included in top 100 UK companies. The findings of our study contribute to a new way of thinking for entities, to be aware of the stronger competitive position they may reach by considering the social and environmental performance dimensions for reporting and making decisions.

引用

页码：678 / 692

页数：15

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