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An examination of the corporate social and environmental disclosures of BHP from 1983‐1997 : A test of legitimacy theory
Deegan, Craig; Rankin, Michaela; Tobin, John - In: Accounting, Auditing & Accountability Journal 15 (2002) 3, pp. 312-343
This study examines the social and environmental disclosures of BHP Ltd (one of the largest Australian companies) from 1983 to 1997 to ascertain the extent and type of annual report social and environmental disclosures over the period, and whether such disclosures can be explained by the...
Persistent link: https://www.econbiz.de/10014640924
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Motivations for an organisation within a developing country to report social responsibility information : Evidence from Bangladesh
Azizul Islam, Muhammad; Deegan, Craig - In: Accounting, Auditing & Accountability Journal 21 (2008) 6, pp. 850-874
Purpose – The aim of the paper is to describe and explain, using a combination of interviews and content analysis, the social and environmental reporting practices of a major garment export organisation within a developing country. Design/methodology/approach – Senior executives from a major...
Persistent link: https://www.econbiz.de/10014641167
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Motivations for an organisation within a developing country to report social responsibility information: Evidence from Bangladesh
Islam, Muhammad Azizul; Deegan, Craig - In: Accounting, Auditing & Accountability Journal 21 (2008) August, pp. 850-874
Purpose – The aim of the paper is to describe and explain, using a combination of interviews and content analysis, the social and environmental reporting practices of a major garment export organisation within a developing country. Design/methodology/approach – Senior executives from a major...
Persistent link: https://www.econbiz.de/10009318109