This research examines social and environmental NGO usage of corporate social disclosure. The research confirms that social and environment groups are users of corporate social disclosure, however in contrast to earlier NGO studies, such as Tilt (1994), Annual Reports appear to be no longer the...

This paper examines the environmental disclosure practices of companies that have been prosecuted by the EPA to determine whether the situation has changed since the landmark study conducted by Deegan and Rankin in 1996. The study was conducted by undertaking content analysis of a group of...