Title: Factors influencing corporate social and environmental disclosures: a systematic review

Authors: Odhiambo Odera; Albert H.S. Scott; Jeff Gow

Addresses: Masinde Muliro University of Science and Technology, Kakamega, Kenya ' School of Commerce, University of Southern Queensland, Toowoomba, Australia ' School of Commerce, University of Southern Queensland, Toowoomba, Australia; Department of Agricultural Economics, Stellenbosch University, Stellenbosch, South Africa

Abstract: This study reviews the literature which attempts to analyse factors influencing corporate social and environmental disclosure (SED). Of particular interest are two questions: 1) Which companies are motivated to provide information on their SED responsibilities?; 2) Why are companies interested in SED? The review was carried out by primarily consulting leading corporate management and accounting journals over the past 30 years. An analysis of the factors affecting SED reporting was undertaken. The motivations of companies for SED vary widely, yet the literature strongly suggests there is inconsistency in motives. So why are companies interested in SED? This was explained primarily as a function of corporate image making and to avoid scrutiny by government which could lead to adverse publicity. There is wide variation in both the quantity and quality of disclosures. There are also noticeable differences in SED between developed, transition and developing country companies.

Keywords: corporate social responsibility; CSR; social disclosure; environmental disclosure; SEDs; developed countries; developing countries; annual reports; literature review; corporate image; disclosure quantity; disclosure quality.

DOI: 10.1504/IJBGE.2016.078199

International Journal of Business Governance and Ethics, 2016 Vol.11 No.2, pp.116 - 134

Available online: 03 Aug 2016 *

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