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A study of external pressure group influence on corporate social disclosure

conference contribution
posted on 06.12.2017, 00:00 by David Gadenne, Lauren Danastas
This research provides additional empirical evidence for a previous study into external pressure group influences on corporate social disclosure (Tilt 1994) and extends the investigation to include recent increases in anticorporate activism, corporate social responsiveness and mandatory reporting regulations. The results reveal a relative consistency in pressure group viewpoints regarding corporate social disclosure across time, and show that pressure groups view corporate social disclosure as insufficient, even when relevant, and requiring greater mandatory regulation. Although groups do attempt to influence corporate social disclosure this is primarily through indirect means. Overall, Australian external pressure groups do not appear to be satisfied with the results of any influence given their increased activities over time and the perceived insufficiencies and deficiencies of available corporate social disclosure.

Funding

Category 1 - Australian Competitive Grants (this includes ARC, NHMRC)

History

Parent Title

Corporate Governance and Ethics Conference.

Start Page

1

End Page

25

Number of Pages

25

Start Date

01/01/2004

Finish Date

01/01/2004

ISBN-10

1863898581

Location

Sydney, NSW

Publisher

Macquarie Graduate School of Management

Place of Publication

Sydney, NSW

Peer Reviewed

Yes

Open Access

No

External Author Affiliations

Faculty of Business and Law;

Era Eligible

Yes

Name of Conference

Corporate Governance and Ethics Conference

Exports

CQUniversity

Exports