The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Corporate social and environmental disclosure and corporate performance: Evidence from South Africa and Morocco
Abstract
Purpose: – The purpose of this paper is to investigate the relationship between corporate performance and social and environmental disclosure for two African leading countries namely, South Africa (common law country) and Morocco (civil law country). Design/methodology/approach: – The sample consists of 168 annual reports spanning from 2004 to 2009. A content analysis of companies’ annual reports is used to measure the extent of voluntary social and environmental disclosure. Findings: – Results show that social and environmental disclosure has a significant positive effect on corporate performance only in the South African setting. Originality/value: – The findings emphasize the need to explicitly consider the legal and institutional setting prevailing in each context. For instance, social and environmental organizations in South Africa enjoy more power to influence companies’ social and environmental reporting policy, whereas, their counterparts in Morocco, enjoy less power to place pressure on companies to incorporate social and environmental considerations into business operations.
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Citations
Cites
Environmental disclosures, regulatory costs, and changes in firm value
Blacconiere, W. G., & Patten, D. M. (1994) · Journal of Accounting and Economics · doi:10.1016/0165-4101(94)90026-4 · Cited by 782
Corporate Environmental Disclosure Strategies: Determinants, Costs and Benefits
Cormier, D., & Magnan, M. (1999) · Journal of Accounting, Auditing & Finance · doi:10.1177/0148558x9901400403 · Cited by 533
Cited by
Gerged, A. M. (2021) · Business Strategy and the Environment · doi:10.1002/bse.2642 · Cited by 355
Metadata
- Authors
- Khlif, H., Guidara, A., & Souissi, M.
- Venue
- Journal of Accounting in Emerging Economies
- Publisher
- Emerald
- Published
- 2015-02-02
- Volume
- 5
- Issue
- 1
- Pages
- 51-69
- ISSN
- 2042-1168 (ISSN-L)
- OpenAlex
- W1606048235
- Cited by
- 159
- References
- 2
- FWCI
- 20.59
- Type
- journal article
- Language
- en
- Open access
- closed
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- CoChat. (2026). Citation check: Corporate social and environmental disclosure and corporate performance: Evidence from South Africa and Morocco. https://app.cochat.ai/papers/10.1108/jaee-06-2012-0024
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- Khlif, H., Guidara, A., & Souissi, M. (2015). Corporate social and environmental disclosure and corporate performance: Evidence from South Africa and Morocco. Journal of Accounting in Emerging Economies. https://doi.org/10.1108/jaee-06-2012-0024
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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.
