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Difference in Social and Environmental Disclosure between Profit and Non-profit Organisations


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There has been a growing concern in the past few decades around the impact of industrial activities on the environment and the society. This situation led corporate management to develop environmental management systems and to incorporate social and environmental information in their annual reports. Not all organisations have the same level of disclosure and this difference is caused by many reasons such as; difference in activity, difference in stakeholders, influence from media etc. This paper aims to investigate the difference in social and environmental disclosure between profit and non-profit organisations. A sample of 7 profit and 7 non-profit organisations were selected for the purpose this study and content analysis was conducted using disclosure indexes. The results were analysed using graphs, tables and t-tests. The findings revealed that all though all the organisations disclosed social and environmental information, profit-organisations had a higher level of disclosure. It implied that larger and higher income companies disclosed higher level of CSR disclosure. It was found that there is a lot of room for improvement for organisations in both sectors to increase their disclosure. This will increase their transparency and help establish their commitment towards sustainability development.

Item Type: Paper presented at a conference, workshop or other event, and published in the proceedings
Uncontrolled Keywords: disclosure, profit organsation, non-profit organisations
Subjects: H Social Sciences > HF Commerce
Divisions: Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
Depositing User: Adrian France
Date Deposited: 20 Jul 2018 02:53
Last Modified: 21 Jul 2023 07:00

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