A study of external pressure groups : users of corporate social disclosure

This research examines external pressure group usage of and influences on corporate social disclosure. The research confirms that social and environment groups are users of corporate social disclosure, however in contrast to earlier pressure group studies, such as Tilt (1994), Annual Reports appear to be no longer the preferred medium of use. 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 low in credibility.