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Cited by 434

The DOI matches its Crossref record; 61 of the 61 references it cites were found in a registry or an index.

Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy

Open access
Campbell, David, Craven, Barrie, Shrives, Philip·2003·Accounting, Auditing & Accountability Journal
DOI 10.1108/09513570310492308
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Abstract

In examining the effects of the Exxon Valdez oil spillage on corporate social reporting (CSR) in the annual reports of oil companies, Patten suggested examining companies in other industries and their response to social (e.g. environmental) threats. This paper examines environmental and social reporting in five companies representing three FTSE sectors, selected according to an intuitive understanding of society’s perceptions of their depth of “sin” or supposed unethical behaviour. Social disclosure data were captured from annual corporate reports between 1975 and 1997. Results suggest that legitimacy theory may be an explanation of disclosure in some cases but not in others. The distorting effects of perception (of legitimacy‐threatening factors) and the increase in choices of disclosure media partly explain the mixed results and these factors and it is suggested, challenge the usefulness of future “annual‐report only” studies.

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Metadata

Authors
Campbell, D., Craven, B., & Shrives, P.
Venue
Accounting, Auditing & Accountability Journal
Publisher
Emerald
Published
2003-10-01
Volume
16
Issue
4
Pages
558-581
ISSN
0951-3574 (ISSN-L)
DOI
10.1108/09513570310492308
OpenAlex
W2008047669
Cited by
434
References
61
FWCI
25.67
Type
journal article
Language
en
Open access
green

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CoChat. (2026). Citation check: Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy. https://app.cochat.ai/papers/10.1108/09513570310492308
The paper
Campbell, D., Craven, B., & Shrives, P. (2003). Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/09513570310492308

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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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