Many studies that have examined the extent and quality of Corporate Social Reporting (CSR) disclosure have limited their analysis to annual reports. However, there is growing evidence that companies use other media to communicate their corporate social and environmental performance (Frost et al...

This paper utilises legitimacy theory to explore whether a company's level of profile is related to the company's choice of legitimation strategies.Prior applications of legitimacy theory are extended to the examination of CSR disclosure by focusing on a single industry and customising the...

Regulators and other industry associations have recognised the importance of considering the industry setting when determining CSR policy and reporting requirements. However, social and environmental impacts vary greatly from industry to industry. The generalised nature of many SE disclosure...

Malawi Stock Exchange Listing Rules stipulate that listed companies are required to publish interim financial statements covering half year period in accordance with International Financial Reporting Standards. Equally, Reserve Bank of Malawi Information Directive dictates that all Malawian...

Internationally, there is growing awareness of the environmental and social impacts of the business activities of organizations. This awareness was heightened by the 1987 report Our Common Future by the World Commission on Environment and Development (WCED, 1987). In order to address the...

The significance of global environmental issues have been further propelled to the forefront, with the current public awareness highlighted by the 2007 United Nations Intergovernmental Panel on Climate Change, Al Gore's global warming statements and the Stern review. As the most populous nation...

Recent years have witnessed a substancia increase in the reporting on social and environmental (SE) issues by major corporations (Gray, 2006). A recent trends indicates that organizations have move on from the terms 'social and environmental reporting', to the more vague term, 'sustainability'...

There is concern internationally regarding the social and environmental impact of organisations. This has led to an increase in social and environmental (SE) reporting by corporations.Prior research has paid little attention to SE reporting in the public sector. This study analyses voluntary...

In recent years there has been a substantial increase in reporting on social and environmental (SE) issues by major corporations (Gray, 2006). There has been relatively little research into public sector agencies' reporting of SE disclosures and little interest in ascertaining the views of...