The Social and Environmental Disclosures of Consumer and Industrial Industries

France, Adrian and Okoro, Ogechi and Mwea, Temane and Tuala, Karapitt (2017) The Social and Environmental Disclosures of Consumer and Industrial Industries. A-CSEAR 2017, The University of the South Pacific, Sofitel Resort and Spa, Nadi Fiji, 7 – 9 December 2017 .

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Official URL: https://www.usp.ac.fj/index.php?id=20840

Abstract or Summary

Emphasis is being placed on organisation disclosures. Given that financial disclosure of organisations is predominantly regulated by law, more emphasis is being placed on voluntary disclosures. Good practices of disclosure are also acknowledged to attract capital and maintain stakeholder satisfaction. Organisation stakeholders have expectations of organisations reporting economic, social, and environmental performance. This study investigates the disclosure of social and environmental responsibilities within the annual reports of the consumer and industrial industries. Social and environmental disclosure indexes are used to assess disclosure, comparing the results of each industry, and comparing the social disclosure indexes with environmental indexes. The results show that social disclosure is similar between the two industries and less varied than environmental disclosure. While environmental disclosure is lower than social disclosure for both industries, and significantly lower in the industrial industry. Given the types of social disclosure, organisations appear to disclose internal stakeholder information more than external stakeholder information with disclosure appearing to be managed according to industry and stakeholders.

Item Type:Paper presented at a conference, workshop or other event, and published in the proceedings
Keywords that describe the item:Social, environmental, accounting, disclosure, annual reports
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
ID Code:5556
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Deposited On:19 Dec 2017 22:43
Last Modified:19 Dec 2017 22:43

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