UR Scholarship Repository

Title

Exploring differences in social disclosures internationally: A stakeholder perspective

Authors

Joyce Van Der van der Laan Smith, University of RichmondFollow
Ajay Adhikari
Rasoul H. Tondkar

DOI

10.1016/j.jaccpubpol.2004.12.007

Abstract

Country of origin is considered to be an important determinant of the level and type of corporate social disclosure. In this paper, we use stakeholder theory to explain differ- ences in social disclosure among countries. We argue that the manner in which the role of a corporation and its stakeholders is defined in a society will affect the extent and quality of corporate social disclosure (CSD) in annual reports. Our findings based on a content analysis of 1998 and 1999 annual reports for 32 Norwegian/Danish companies and 26 US companies in the electric power generation industry, lend support to the stakeholder explanation for observed international differences in CSD.

Document Type

Article

Publication Date

3-2005

Publisher Statement

Copyright © 2005, ScienceDirect.

DOI: https://doi.org/10.1016/j.jaccpubpol.2004.12.007.

Recommended Citation

Joyce van der Laan Smith, Ajay Adhikari, Rasoul H. Tondkar, Exploring differences in social disclosures internationally: A stakeholder perspective, Journal of Accounting and Public Policy, Volume 24, Issue 2, 2005, Pages 123-151, https://doi.org/10.1016/j.jaccpubpol.2004.12.007.