Online from: 1988
Subject Area: Accounting and Finance
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|Title:||Corporate social disclosures in the context of national cultures and stakeholder theory|
|Author(s):||René Orij, (Leiden University, Leiden, The Netherlands)|
|Citation:||René Orij, (2010) "Corporate social disclosures in the context of national cultures and stakeholder theory", Accounting, Auditing & Accountability Journal, Vol. 23 Iss: 7, pp.868 - 889|
|Keywords:||Accounting, Corporate social responsibility, Disclosure, National cultures, Stakeholder analysis|
|Article type:||Research paper|
|DOI:||10.1108/09513571011080162 (Permanent URL)|
|Publisher:||Emerald Group Publishing Limited|
|Acknowledgements:||The author wishes to thank participants of 7th Australasian Conference on Social and Environmental Accounting Research, held at the University of South Australia in 2008 (A-CSEAR 2008), Dick van Offeren (Leiden University) and two anonymous reviewers for their constructive comments on earlier drafts of this paper, Sustainalytics for providing data and Leiden University Fund for providing financial support for this research.|
Purpose – The purpose of this study is to investigate whether corporate social disclosure levels relate to national cultures.
Design/methodology/approach – The sample consisted of 600 large companies from 22 countries. Cultural measures were applied: a measure for secrecy, as proposed by Hope
Findings – A number of significant statistical relationships between corporate social disclosures and cultural measures are identified. The results are consistent with the associations suggested by stakeholder theory and a country-specific stakeholder orientation. It is concluded that corporate social disclosure levels are likely to be influenced by national cultures.
Research limitations/implications – The results of Van der Laan Smith
Practical implications – The outcomes can be useful to the managers of multinational corporations, when preparing corporate social disclosures.
Originality/value – Instead of a comparison between two nations, as is undertaken by Van der Laan Smith
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