The purpose of this study is to investigate the practice of corporate social disclosure in Japan, which will not be … corporate social disclosure in Japan and then investigates these disclosures according to the type of report and the type of … industry. The practice of corporate social disclosure tends to be overlooked in Japan, as Japanese companies disclose no social …

these companies was qualitative in nature and the disclosure level was very poor.  …

Purpose – The purpose of this paper is to investigate the relationship between level of environmental disclosure and …-squares (3SLS) to explore the relationship between environmental news exposure, environmental disclosure in corporate social … legitimacy will be more active in environmental disclosure and establish better environmental legitimacy in the next period …

Purpose: The purpose of this paper is to investigate the relationship between level of environmental disclosure and …-squares (3SLS) to explore the relationship between environmental news exposure, environmental disclosure in corporate social … legitimacy will be more active in environmental disclosure and establish better environmental legitimacy in the next period …

information. Environmental disclosure within respondents’ annual reports were reviewed and an analysis was undertaken to determine … identified influential factors in management’s decision process and actual environmental disclosure.  …

Analyses disclosure levels from annual reports and budgets from US municipalities, based on the expected incentives of … municipal bond investors. Disclosure levels for both budgets and annual reports are variable, suggesting that the quality of … disclosure. This suggests that annual report information which is historically based is responsive primarily to investor needs.  …

This paper examines the relationship between environmental performance, legislation and annual report disclosure using … economy theory are used to evaluate the disclosure. Two key questions are addressed: How did the corporation respond to … late 1970s) and has consistently provided disclosure discussing the technological aspects of sulphur dioxide abatement …