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Media pressures and corporate disclosure of social responsibility performance information: a study of two global clothing and sports retail companies

Citation

Islam, MA and Deegan, C, Media pressures and corporate disclosure of social responsibility performance information: a study of two global clothing and sports retail companies, Accounting and Business Research, 40, (2) pp. 131-148. ISSN 0001-4788 (2010) [Refereed Article]

Copyright Statement

Copyright 2010 Taylor & Francis

DOI: doi:10.1080/00014788.2010.9663388

Abstract

This paper investigates the social and environmental disclosure practices of two large multinational companies, specifically Nike and Hennes & Mauritz. Utilising a joint consideration of legitimacy theory and media agenda setting theory, we investigate the linkage between negative media attention, and positive corporate social and environmental disclosures. Our results generally support a view that for those industry‐related social and environmental issues attracting the greatest amount of negative media attention, these corporations react by providing positive social and environmental disclosures. The results were particularly significant in relation to labour practices in developing countries the issue attracting the greatest amount of negative media attention for the companies in question.

Item Details

Item Type:Refereed Article
Keywords:developing country, multinational buying company, legitimacy, media agenda, social and environmental disclosure
Research Division:Commerce, Management, Tourism and Services
Research Group:Accounting, auditing and accountability
Research Field:Accounting theory and standards
Objective Division:Expanding Knowledge
Objective Group:Expanding knowledge
Objective Field:Expanding knowledge in commerce, management, tourism and services
UTAS Author:Deegan, C (Mr Craig Deegan)
ID Code:138437
Year Published:2010
Web of Science® Times Cited:173
Deposited By:Accounting and Corporate Governance
Deposited On:2020-04-08
Last Modified:2020-05-22
Downloads:0

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