The DOI matches its Crossref record.
Social Disclosure and the Individual Investor
Abstract
The demand for social information by individual investors is supported by the survey reported in this study. Based on the results of the 1991 survey on the usefulness of annual reports to corporate shareholders, there appears to be a strong demand for information about product safety and quality, and about the company′s environmental activities. Furthermore, a majority of the shareholders surveyed also want the company to report on corporate ethics, employee relations and community involvement. Since there appears to be a strong demand for social information by shareholders, serious consideration should be given to requiring certain social disclosures in annual reports. Furthermore, a large minority of those surveyed would like these disclosures to be audited. It may be in the interest of the auditing profession actively to support those areas of social disclosure that it feels comfortable auditing and to develop the skills to provide such audits. If not, the profession may find itself in the position of being required to attest to something for which it has no expertise.
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Citations
Cited by
Deegan, C. (2002) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570210435852 · Cited by 3,829
Cormier, D., Magnan, M., & Van Velthoven, B. (2005) · European Accounting Review · doi:10.1080/0963818042000339617 · Cited by 1,011
Stakeholders’ Perceptions of Corporate Social Reporting in Bangladesh
Belal, A. R., & Roberts, R. W. (2010) · Journal of Business Ethics · doi:10.1007/s10551-010-0511-4 · Cited by 115
Metadata
- Authors
- Epstein, M. J., & Freedman, M.
- Venue
- Accounting, Auditing & Accountability Journal
- Publisher
- Emerald
- Published
- 1994-12-01
- Volume
- 7
- Issue
- 4
- Pages
- 94-109
- ISSN
- 0951-3574 (ISSN-L)
- OpenAlex
- W2017418322
- Cited by
- 351
- References
- 0
- FWCI
- 5.70
- Type
- journal article
- Language
- en
- Open access
- closed
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Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
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Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
