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CORPORATE SOCIAL REPORTING PRACTICES IN WESTERN EUROPE: LEGITIMATING CORPORATE BEHAVIOUR?
Open accessAbstract
This study identifies factors that influence all types of social disclosures. A sample of 150 annual reports from six European countries was examined using content analysis. The results indicate that company size, industrial grouping and country of domicile all influence corporate social reporting patterns. It was found that ‘super-large’ companies are significantly more likely to disclose all types of corporate social information. Industry membership was found to be related to the decision to report environmental and some employee information, but not to ethical disclosures. In addition, while size and industry membership were important in all six countries, the amount and nature of information disclosed varies significantly across Europe. Whilst legitimacy theory can be employed to explain differences related to size and industry membership, an initial analysis indicates that the reasons for differences across countries are much more complex and we offer suggestions as to how these may be explored in further research.
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Citations
Cited by
Deegan, C. (2002) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570210435852 · Cited by 3,829
The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review
Drempetic, S., Klein, C., & Zwergel, B. (2020) · Journal of Business Ethics · doi:10.1007/s10551-019-04164-1 · Cited by 1,537
Cormier, D., Magnan, M., & Van Velthoven, B. (2005) · European Accounting Review · doi:10.1080/0963818042000339617 · Cited by 1,011
Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis
Unerman, J. (2000) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570010353756 · Cited by 936
Ownership structure and corporate social responsibility disclosure: Some Malaysian evidence
Mohd Ghazali, N. A. (2007) · Corporate Governance: The international journal of business in society · doi:10.1108/14720700710756535 · Cited by 608
Metadata
- Authors
- ADAMS, C. A., HILL, W.-Y., & ROBERTS, C. B.
- Venue
- The British Accounting Review
- Publisher
- Elsevier BV
- Published
- 1998-03
- Volume
- 30
- Issue
- 1
- Pages
- 1-21
- ISSN
- 0890-8389 (ISSN-L)
- OpenAlex
- W2055340692
- Cited by
- 912
- References
- 0
- FWCI
- 43.09
- Type
- journal article
- Language
- en
- Open access
- green
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- CoChat. (2026). Citation check: CORPORATE SOCIAL REPORTING PRACTICES IN WESTERN EUROPE: LEGITIMATING CORPORATE BEHAVIOUR? https://app.cochat.ai/papers/10.1006/bare.1997.0060
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- ADAMS, C. A., HILL, W.-Y., & ROBERTS, C. B. (1998). CORPORATE SOCIAL REPORTING PRACTICES IN WESTERN EUROPE: LEGITIMATING CORPORATE BEHAVIOUR? The British Accounting Review. https://doi.org/10.1006/bare.1997.0060
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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