This paper explores the role that environmental disclosures might play in producing a legitimating effect on investors within the context of the chemical industry. By way of an experimental decision case it examines effects of negative, and the offsetting effects of positive, environmental...

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....

This paper reports the results of an exploratory study of inter‐coder reliability of annual report social and environmental disclosures content analysis. Using the sentence‐based coding instruments and decision rules from Hackston and Milne (1996), this study reports the co‐agreement...

Responds to the widely‐reported methodological problems which have arisen in research into corporate social and environmental reporting. Reports on an attempt to build a database of UK company social and environmental disclosure. The motivation behind the database is an attempt to provide,...

Takes as its departure point the criticism of Guthrie and Parker by Arnold and the Tinker et al. critique of Gray et al. Following an extensive review of the corporate social reporting literature, its major theoretical preoccupations and empirical conclusions, attempts to re‐examine the...