Nothing Special   »   [go: up one dir, main page]

IDEAS home Printed from https://ideas.repec.org/a/kap/jbuset/v83y2008i4p685-701.html
   My bibliography  Save this article

Factors Influencing Social Responsibility Disclosure by Portuguese Companies

Author

Listed:
  • Manuel Branco
  • Lúcia Rodrigues
Abstract
No abstract is available for this item.

Suggested Citation

  • Manuel Branco & Lúcia Rodrigues, 2008. "Factors Influencing Social Responsibility Disclosure by Portuguese Companies," Journal of Business Ethics, Springer, vol. 83(4), pages 685-701, December.
  • Handle: RePEc:kap:jbuset:v:83:y:2008:i:4:p:685-701
    DOI: 10.1007/s10551-007-9658-z
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1007/s10551-007-9658-z
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1007/s10551-007-9658-z?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Brammer, Stephen & Pavelin, Stephen, 2004. "Building a Good Reputation," European Management Journal, Elsevier, vol. 22(6), pages 704-713, December.
    2. David Campbell & Geoff Moore & Philip Shrives, 2006. "Cross-sectional effects in community disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(6), pages 96-114, November.
    3. Williams, S. Mitchell & Ho Wern Pei, Carol-Anne, 1999. "Corporate social disclosures by listed companies on their web sites: an international comparison," The International Journal of Accounting, Elsevier, vol. 34(3), pages 389-419, August.
    4. Haniffa, R.M. & Cooke, T.E., 2005. "The impact of culture and governance on corporate social reporting," Journal of Accounting and Public Policy, Elsevier, vol. 24(5), pages 391-430.
    5. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    6. Lopes, Patricia Teixeira & Rodrigues, Lucia Lima, 2007. "Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange," The International Journal of Accounting, Elsevier, vol. 42(1), pages 25-56.
    7. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    8. Manuel Branco & Lúcia Rodrigues, 2006. "Corporate Social Responsibility and Resource-Based Perspectives," Journal of Business Ethics, Springer, vol. 69(2), pages 111-132, December.
    9. Cormier, Denis & Magnan, Michel, 2003. "Environmental reporting management: a continental European perspective," Journal of Accounting and Public Policy, Elsevier, vol. 22(1), pages 43-62.
    10. Hasseldine, J. & Salama, A.I. & Toms, J.S., 2005. "Quantity versus quality: the impact of environmental disclosures on the reputations of UK Plcs," The British Accounting Review, Elsevier, vol. 37(2), pages 231-248.
    11. David L. Deephouse & Suzanne M. Carter, 2005. "An Examination of Differences Between Organizational Legitimacy and Organizational Reputation," Journal of Management Studies, Wiley Blackwell, vol. 42(2), pages 329-360, March.
    12. Denis Cormier & Michel Magnan & Barbara Van Velthoven, 2005. "Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions?," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 3-39.
    13. David Campbell & Geoff Moore & Philip Shrives, 2006. "Cross-sectional effects in community disclosure," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(1), pages 96-114, January.
    14. Stephen Brammer & Stephen Pavelin, 2006. "Voluntary Environmental Disclosures by Large UK Companies," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(7-8), pages 1168-1188.
    15. Geoff Frost & Stewart Jones & Janice Loftus & Sandra Laan, 2005. "A Survey of Sustainability Reporting Practices of Australian Reporting Entities," Australian Accounting Review, CPA Australia, vol. 15(35), pages 89-96, March.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Joseph, Corina & Taplin, Ross, 2011. "The measurement of sustainability disclosure: Abundance versus occurrence," Accounting forum, Elsevier, vol. 35(1), pages 19-31.
    2. Branco, Manuel Castelo & Rodrigues, Lúcia Lima, 2008. "Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks," The British Accounting Review, Elsevier, vol. 40(2), pages 161-181.
    3. Raquel Garde Sánchez & Manuel Pedro Rodríguez Bolívar & Antonio M. López Hernández, 2017. "Corporate and managerial characteristics as drivers of social responsibility disclosure by state-owned enterprises," Review of Managerial Science, Springer, vol. 11(3), pages 633-659, July.
    4. Waris Ali & Jedrzej George Frynas & Zeeshan Mahmood, 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(4), pages 273-294, July.
    5. Waris Ali & Jedrzej George Frynas, 2018. "The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 373-390, July.
    6. Emerald Edem Welbeck & Godfred Matthew Yaw Owusu & Rita Amoah Bekoe & John Amoah Kusi, 2017. "Determinants of environmental disclosures of listed firms in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-12, December.
    7. Nahg Abdul Majid Alawi & Azhar Abdul Rahman & Azlan Amran & Mehran Nejati, 2016. "Does family group affiliation matter in CSR reporting? Evidence from Yemen," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 6(1), pages 12-30.
    8. J. Mahadeo & V. Oogarah-Hanuman & T. Soobaroyen, 2011. "A Longitudinal Study of Corporate Social Disclosures in a Developing Economy," Journal of Business Ethics, Springer, vol. 104(4), pages 545-558, December.
    9. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.
    10. Tzu-Kuan Chiu & Yi-Hsin Wang, 2015. "Determinants of Social Disclosure Quality in Taiwan: An Application of Stakeholder Theory," Journal of Business Ethics, Springer, vol. 129(2), pages 379-398, June.
    11. Aerts, Walter & Cormier, Denis & Magnan, Michel, 2008. "Corporate environmental disclosure, financial markets and the media: An international perspective," Ecological Economics, Elsevier, vol. 64(3), pages 643-659, January.
    12. Mahadeo, Jyoti Devi & Oogarah-Hanuman, Vanisha & Soobaroyen, Teerooven, 2011. "Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories," Accounting forum, Elsevier, vol. 35(3), pages 158-175.
    13. Radhakrishnan, Suresh & Tsang, Albert & Liu, Rubing, 2018. "A Corporate Social Responsibility Framework for Accounting Research," The International Journal of Accounting, Elsevier, vol. 53(4), pages 274-294.
    14. Brunella Arru, 2015. "Indagine sulla comunicazione della responsabilit? sociale delle societ? quotate italiane," MERCATI & COMPETITIVIT?, FrancoAngeli Editore, vol. 2015(4), pages 15-46.
    15. Luo, Jinbo & Liu, Qigui, 2020. "Corporate social responsibility disclosure in China: Do managerial professional connections and social attention matter?," Emerging Markets Review, Elsevier, vol. 43(C).
    16. Ntim, Collins G., 2016. "Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa," The International Journal of Accounting, Elsevier, vol. 51(2), pages 155-216.
    17. Aerts, Walter & Cormier, Denis, 2009. "Media legitimacy and corporate environmental communication," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 1-27, January.
    18. C. Baccouche & Olfa Errais & Karima Mzoughi, 2010. "Les déterminants de la publication volontaire d'informations sociales : cas des entreprises tunisiennes," Post-Print halshs-00526423, HAL.
    19. Nagore Aranguren Gómez & Stella Maldonado García, 2023. "Building Corporate Reputation Through Corporate Social Responsibility Disclosures. The Case of Colombian Companies," Corporate Reputation Review, Palgrave Macmillan, vol. 26(4), pages 279-303, November.
    20. Cornelia Beck & Geoffrey Frost & Stewart Jones, 2018. "CSR disclosure and financial performance revisited: A cross-country analysis," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 517-537, November.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:kap:jbuset:v:83:y:2008:i:4:p:685-701. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.