Search
  Advanced Search
 
Journal search
Journal cover: Accounting, Auditing & Accountability Journal

Accounting, Auditing & Accountability Journal

ISSN: 0951-3574

Online from: 1988

Subject Area: Accounting and Finance

Content: Latest Issue | icon: RSS Latest Issue RSS | Previous Issues

 

Previous article.Icon: Print.Table of Contents.Next article.Icon: .

Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure


Document Information:
Title:Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure
Author(s):Rob Gray, (Department of Accounting and Business Finance, University of Dundee, Dundee, Scotland), Reza Kouhy, (Department of Accounting and Business Finance, University of Dundee, Dundee, Scotland), Simon Lavers, (Department of Accounting and Business Finance, University of Dundee, Dundee, Scotland)
Citation:Rob Gray, Reza Kouhy, Simon Lavers, (1995) "Corporate social and environmental reporting: a review of the literature and a longitudinal study of UK disclosure", Accounting, Auditing & Accountability Journal, Vol. 8 Iss: 2, pp.47 - 77
Keywords:Disclosure, Literature, Reports
Article type:Research paper
DOI:10.1108/09513579510146996 (Permanent URL)
Publisher:MCB UP Ltd
Abstract:Takes as its departure point the criticism of Guthrie and Parker by Arnold and the Tinker et al. critique of Gray et al. Following an extensive review of the corporate social reporting literature, its major theoretical preoccupations and empirical conclusions, attempts to re-examine the theoretical tensions that exist between “classical” political economy interpretations of social disclosure and those from more “bourgeois” perspectives. Argues that political economy, legitimacy theory and stakeholder theory need not be competitor theories but may, if analysed appropriately, be seen as alternative and mutually enriching theories from alternative levels of resolution. Offers evidence from 13 years of social disclosure by UK companies and attempts to interpret this from different levels of resolution. There is little doubt that social disclosure practice has changed dramatically in the period. The theoretical perspectives prove to offer different, but mutually enhancing, interpretations of these phenomena.



Fulltext Options:

Login

Login

Existing customers: login
to access this document

Login


- Forgot password?
- Athens/Institutional login

Purchase

Purchase

Downloadable; Printable; Owned
HTML, PDF (169kb)

Due to our platform migration, pay-per-view is temporarily unavailable.

To purchase this item please login or register.

Login


- Forgot password?

Recommend to your librarian

Complete and print this form to request this document from your librarian


Marked list


Bookmark & share

Reprints & permissions