Australian social and environmental NGOs : a study of their influencing activities on corporate social disclosure

This study investigates the attitudes of Australian social and environmental NGOs regarding their influencing activities on corporate social disclosure. The results reveal a relative consistency in NGO viewpoints concerning corporate social disclosure across time, and show that they view corporate social disclosure insufficient, even when relevant, and require greater mandatory regulation. Although NGOs do attempt to influence corporate social disclosure, this is primarily through indirect means. Overall, Australian NGOs do not appear to be satisfied with their influence given the increased activities over time and the perceived insufficiencies and deficiencies of available corporate social disclosure.