메뉴 건너뛰기




Volumn 17, Issue 5, 2010, Pages 272-283

Corporate social reporting for different audiences: The case of multinational corporations in Spain

Author keywords

Community; Corporate social responsibility; Environment; Environmental reporting; Social reporting; Stakeholder

Indexed keywords


EID: 77957141986     PISSN: 15353958     EISSN: 15353966     Source Type: Journal    
DOI: 10.1002/csr.215     Document Type: Article
Times cited : (90)

References (31)
  • 1
    • 59849126640 scopus 로고    scopus 로고
    • Performance disclosure on the web: An exploration of the impact of managers' perceptions of stakeholder concerns
    • Aerts W, Cormier D, Gordon IM, Magnan M. 2006. Performance disclosure on the web: an exploration of the impact of managers' perceptions of stakeholder concerns. International Journal of Digital Accounting Research 6(12): 159-173.
    • (2006) International Journal of Digital Accounting Research , vol.6 , Issue.12 , pp. 159-173
    • Aerts, W.1    Cormier, D.2    Gordon, I.M.3    Magnan, M.4
  • 2
    • 33846318234 scopus 로고    scopus 로고
    • Algunos determinantes de la información medioambiental divulgada por las empresas españolas cotizadas
    • Archel P, Lizarraga F. 2001. Algunos determinantes de la información medioambiental divulgada por las empresas españolas cotizadas. Revista de Contabilidad 4(7): 129-153.
    • (2001) Revista De Contabilidad , vol.4 , Issue.7 , pp. 129-153
    • Archel, P.1    Lizarraga, F.2
  • 3
    • 0002540018 scopus 로고
    • Determinants of the corporate decision to disclose social information. Accounting
    • Belkaoui A, Karpik PG. 1989. Determinants of the corporate decision to disclose social information. Accounting, Auditing & Accountability Journal 2(1): 36-51.
    • (1989) Auditing & Accountability Journal , vol.2 , Issue.1 , pp. 36-51
    • Belkaoui, A.1    Karpik, P.G.2
  • 5
    • 34547606102 scopus 로고    scopus 로고
    • Voluntary social disclosures by large UK companies
    • Brammer S, Pavelin S. 2004b. Voluntary social disclosures by large UK companies. Business Ethics: A European Review 13(2-3): 86-99.
    • (2004) Business Ethics: A European Review , vol.13 , Issue.3 , pp. 86-99
    • Brammer, S.1    Pavelin, S.2
  • 6
    • 33749007140 scopus 로고    scopus 로고
    • Voluntary environmental disclosures by large UK companies
    • Brammer S, Pavelin S. 2006. Voluntary environmental disclosures by large UK companies. Journal of Business Finance & Accounting 33(7/8): 1168-1188.
    • (2006) Journal of Business Finance & Accounting , vol.33 , Issue.8 , pp. 1168-1188
    • Brammer, S.1    Pavelin, S.2
  • 7
    • 67349263064 scopus 로고    scopus 로고
    • Is corporate responsibility converging?
    • A comparison of corporate responsibility reporting in the USA, UK, Australia, and Germany
    • Chen S, Bouvain P. 2009. Is corporate responsibility converging? A comparison of corporate responsibility reporting in the USA, UK, Australia, and Germany. Journal of Business Ethics 87: 299-317.
    • (2009) Journal of Business Ethics , vol.87 , pp. 299-317
    • Chen, S.1    Bouvain, P.2
  • 8
    • 84990380988 scopus 로고    scopus 로고
    • Corporate environmental disclosure strategies: Determinants, costs and benefits
    • Cormier D, Magnan M. 1999. Corporate environmental disclosure strategies: Determinants, costs and benefits. Journal of Accounting Auditing and Finance 14(4): 429-451.
    • (1999) Journal of Accounting Auditing and Finance , vol.14 , Issue.4 , pp. 429-451
    • Cormier, D.1    Magnan, M.2
  • 11
    • 84953586974 scopus 로고
    • Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure
    • Gray R, Kouhy R, Lavers S. 1995. Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal 8(2): 47-77.
    • (1995) Accounting, Auditing & Accountability Journal , vol.8 , Issue.2 , pp. 47-77
    • Gray, R.1    Kouhy, R.2    Lavers, S.3
  • 12
    • 84986065112 scopus 로고    scopus 로고
    • Some determinants of social and environmental disclosures in New Zealand companies
    • Hackston D, Milne MJ. 1996. Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal 9(1): 77-108.
    • (1996) Accounting, Auditing & Accountability Journal , vol.9 , Issue.1 , pp. 77-108
    • Hackston, D.1    Milne, M.J.2
  • 13
    • 48249138152 scopus 로고    scopus 로고
    • Assessing corporate environmental reporting motivations: Differences between 'close-to-market' and 'business-to-business' companies
    • Haddock-Fraser J, Fraser I. 2008. Assessing corporate environmental reporting motivations: Differences between 'close-to-market' and 'business-to-business' companies. Corporate Social Responsibility and Environmental Management 15: 140-155.
    • (2008) Corporate Social Responsibility and Environmental Management , vol.15 , pp. 140-155
    • Haddock-Fraser, J.1    Fraser, I.2
  • 14
    • 36048979612 scopus 로고    scopus 로고
    • The communication of corporate social responsibility: United States and European Union multinational corporations
    • Hartman LP, Rubin RS, Dhanda KK. 2007. The communication of corporate social responsibility: United States and European Union multinational corporations. Journal of Business Ethics 74(4): 373-389.
    • (2007) Journal of Business Ethics , vol.74 , Issue.4 , pp. 373-389
    • Hartman, L.P.1    Rubin, R.S.2    Dhanda, K.K.3
  • 15
    • 0038159332 scopus 로고    scopus 로고
    • Shareholder value, stakeholder management, and social issues: What's the bottom line?
    • Hillman AJ, Keim GD. 2001. Shareholder value, stakeholder management, and social issues: What's the bottom line? Strategic Management Journal 22(2): 125-139.
    • (2001) Strategic Management Journal , vol.22 , Issue.2 , pp. 125-139
    • Hillman, A.J.1    Keim, G.D.2
  • 16
    • 1642318781 scopus 로고    scopus 로고
    • Multinationals and corporate social responsibility in developing countries: A case study of Nigeria
    • Ite UE. 2004. Multinationals and corporate social responsibility in developing countries: A case study of Nigeria. Corporate Social Responsibility and Environmental Management 11: 1-11.
    • (2004) Corporate Social Responsibility and Environmental Management , vol.11 , pp. 1-11
    • Ite, U.E.1
  • 17
    • 38749122475 scopus 로고    scopus 로고
    • Sustainability, accountability and corporate governance: Exploring multinationals' reporting practices
    • Kolk A. 2008. Sustainability, accountability and corporate governance: Exploring multinationals' reporting practices. Business Strategy and the Environment 17(1): 1-15.
    • (2008) Business Strategy and The Environment , vol.17 , Issue.1 , pp. 1-15
    • Kolk, A.1
  • 18
    • 0035104626 scopus 로고    scopus 로고
    • Environmental reporting by the Fortune Global 250: Exploring the influence of nationality and sector
    • Kolk A, Walhain S, van de Wateringen S. 2001. Environmental reporting by the Fortune Global 250: exploring the influence of nationality and sector. Business Strategy and the Environment 10(1): 15-28.
    • (2001) Business Strategy and The Environment , vol.10 , Issue.1 , pp. 15-28
    • Kolk, A.1    Walhain, S.2    van de Wateringen, S.3
  • 19
    • 25144440879 scopus 로고    scopus 로고
    • Factors influencing the publication of social performance information: An Australian case study
    • McMurtrie T. 2005. Factors influencing the publication of social performance information: An Australian case study. Corporate Social Responsibility and Environmental Management 12: 129-143.
    • (2005) Corporate Social Responsibility and Environmental Management , vol.12 , pp. 129-143
    • McMurtrie, T.1
  • 20
    • 84993099527 scopus 로고
    • Factors influencing voluntary annual report disclosures by US, UK and continental European multinational corporations
    • Meek GK, Roberts CB, Gray SJ. 1995. Factors influencing voluntary annual report disclosures by US, UK and continental European multinational corporations. Journal of International Business Studies 26(3): 555-572.
    • (1995) Journal of International Business Studies , vol.26 , Issue.3 , pp. 555-572
    • Meek, G.K.1    Roberts, C.B.2    Gray, S.J.3
  • 22
    • 0036081356 scopus 로고    scopus 로고
    • Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea
    • Newson M, Deegan C. 2002. Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea. International Journal of Accounting 37(2): 183-213.
    • (2002) International Journal of Accounting , vol.37 , Issue.2 , pp. 183-213
    • Newson, M.1    Deegan, C.2
  • 23
    • 0010648419 scopus 로고
    • Exposure, legitimacy, and social disclosure
    • Patten DM. 1991. Exposure, legitimacy, and social disclosure. Journal of Accounting and Public Policy 10(4): 297-308.
    • (1991) Journal of Accounting and Public Policy , vol.10 , Issue.4 , pp. 297-308
    • Patten, D.M.1
  • 24
    • 0001232952 scopus 로고
    • Determinants of corporate social responsibility disclosure: An application of stakeholder theory
    • Roberts RW. 1992. Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society 17(6): 595-612.
    • (1992) Accounting, Organizations and Society , vol.17 , Issue.6 , pp. 595-612
    • Roberts, R.W.1
  • 25
    • 77957148991 scopus 로고
    • Review: The multinational mission: Balancing local demands and global vision
    • Roth K. 1988. Review: The multinational mission: Balancing local demands and global vision. Journal of International Business Studies 19(2): 304-306.
    • (1988) Journal of International Business Studies , vol.19 , Issue.2 , pp. 304-306
    • Roth, K.1
  • 26
    • 84992904020 scopus 로고    scopus 로고
    • A brand new brand of corporate social performance
    • Rowley T, Berman S. 2000. A brand new brand of corporate social performance. Business and Society 39(4): 397-418.
    • (2000) Business and Society , vol.39 , Issue.4 , pp. 397-418
    • Rowley, T.1    Berman, S.2
  • 27
    • 35648930863 scopus 로고    scopus 로고
    • Corporate environmental disclosures: A longitudinal study of Japanese firms
    • Stanwick P, Stanwick S. 2006. Corporate environmental disclosures: A longitudinal study of Japanese firms. Journal of American Academy of Business 9(1): 1-7.
    • (2006) Journal of American Academy of Business , vol.9 , Issue.1 , pp. 1-7
    • Stanwick, P.1    Stanwick, S.2
  • 28
    • 70450160687 scopus 로고    scopus 로고
    • What explains the extent and content of social and environmental disclosures on corporate websites: A study of social and environmental reporting in Swedish-listed corporations
    • DOI: 10.1002/csr.194
    • Tagesson T, Blank V, Broberg P, Collin S. 2009. What explains the extent and content of social and environmental disclosures on corporate websites: A study of social and environmental reporting in Swedish-listed corporations. Corporate Social Responsibility and Environmental Management. DOI: 10.1002/csr.194.
    • (2009) Corporate Social Responsibility and Environmental Management
    • Tagesson, T.1    Blank, V.2    Broberg, P.3    Collin, S.4
  • 31
    • 0000674202 scopus 로고
    • Towards a positive theory of the determination of accounting standards
    • Watts RL, Zimmerman JL. 1978. Towards a positive theory of the determination of accounting standards. Accounting Review 53(1): 112-134.
    • (1978) Accounting Review , vol.53 , Issue.1 , pp. 112-134
    • Watts, R.L.1    Zimmerman, J.L.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.