The DOI matches its Crossref record; 1 of the 1 references it cites were found in a registry or an index.
Some determinants of social and environmental disclosures in New Zealand companies
Abstract
Reports the results of a study on the social and environmental disclosure practices of New Zealand companies. In addition to providing an up‐to‐date description of such practices, and placing them in an international context, examines some potential determinants of these practices. Replicates and extends a recent US study (Patten, 1991). Makes improvements on Patten’s study by measuring the amount of disclosure as a continuous variable using both page amount and the number of sentences. The results indicate both measures are highly correlated. Consistent with Patten (1991) and other studies, reports that both company size and industry are significantly associated with social and environmental disclosures, and that profitability (both current and lagged) is not. In addition to these variables, provides some tentative evidence that New Zealand companies with dual (overseas) stock exchange listings are greater disclosers of social and environmental information.
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Weber, R. (1990) · doi:10.4135/9781412983488 · Cited by 7,750
Cited by
Deegan, C. (2002) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570210435852 · Cited by 3,829
Exploring the reliability of social and environmental disclosures content analysis
Milne, M. J., & Adler, R. W. (1999) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513579910270138 · Cited by 1,425
Self-citationUsing content analysis as a research method to inquire into intellectual capital reporting
Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004) · Journal of Intellectual Capital · doi:10.1108/14691930410533704 · Cited by 1,253
Milne, M. J., & Gray, R. (2013) · Journal of Business Ethics · doi:10.1007/s10551-012-1543-8 · Cited by 1,240
Self-citationResponding to public and private politics: corporate disclosure of climate change strategies
Reid, E. M., & Toffel, M. W. (2009) · Strategic Management Journal · doi:10.1002/smj.796 · Cited by 1,093
Metadata
- Authors
- Hackston, D., & Milne, M. J.
- Venue
- Accounting, Auditing & Accountability Journal
- Publisher
- Emerald
- Published
- 1996-03-01
- Volume
- 9
- Issue
- 1
- Pages
- 77-108
- ISSN
- 0951-3574 (ISSN-L)
- OpenAlex
- W1990021135
- Cited by
- 2,165
- References
- 1
- FWCI
- 27.54
- Type
- journal article
- Language
- en
- Open access
- closed
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- Hackston, D., & Milne, M. J. (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal. https://doi.org/10.1108/09513579610109987
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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.
