Abstract
This paper aims at investigating the impact of corporate characteristics and corporate governance upon the level and extent of corporate social and environmental disclosure, with special reference to the case of banks. A desk-based research method has been used, by discussing and criticizing, where appropriate, the results of some related studies. The paper confirms the importance of these factors in determining the level and extent of such disclosure.
Highlights
There are some factors which have been argued by researchers to be having a role in determining the disclosure level of social and environmental information related to firms’ activities. Hossain and Reaz (2007) argued that one of the most three important issues encounters researchers, in disclosure-related studies, is identifying and understanding the factors influencing managers' decisions regarding disclosure issue, and how such understanding can be beneficial in predicting disclosure levels, and enhancing the quality of firms' reports in terms of non-financial information
The study of Gao (2005), in Hong Kong, confirmed the importance – and positive impact- of company size in determining the amount of social and environmental information disclosed in 154 annual reports of 33 listed companies covering the period of 1993 -1997
In studies conducted exclusively on banks, the results provides no evidences but the positive relationship between size and the extent of social and environmental disclosure made by banks
Summary
There are some factors which have been argued by researchers to be having a role in determining the disclosure level of social and environmental information related to firms’ activities. Hossain and Reaz (2007) argued that one of the most three important issues encounters researchers, in disclosure-related studies, is identifying and understanding the factors influencing managers' decisions regarding disclosure issue, and how such understanding can be beneficial in predicting disclosure levels, and enhancing the quality of firms' reports in terms of non-financial information. Hossain and Reaz (2007) argued that one of the most three important issues encounters researchers, in disclosure-related studies, is identifying and understanding the factors influencing managers' decisions regarding disclosure issue, and how such understanding can be beneficial in predicting disclosure levels, and enhancing the quality of firms' reports in terms of non-financial information. There are some factors which have been argued by researchers to be having a role in determining the disclosure level of social and environmental information related to firms’ activities. This paper discusses the latter two factors, with corporate governance representing the internal contextual factors
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