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

Islam, Muhammad Azizul and Deegan, Craig 2008, Media pressures and corporate disclosure of social responsibility performance : a case study of two global clothing and sports retail companies, in AFAANZ/IAAER 2008 : Conference proceedings of the Accounting and Finance Association of Australia and New Zealand and International Association for Accouting Education and Research Conference, AFAANZ/IAAER, [Sydney, N.S.W.], pp. 1-18.

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Title Media pressures and corporate disclosure of social responsibility performance : a case study of two global clothing and sports retail companies
Author(s) Islam, Muhammad Azizul
Deegan, Craig
Conference name Accounting and Finance Association of Australia and New Zealand and International Association for Accouting Education and Research Conference (2008 : Sydney, New South Wales)
Conference location Sydney, New South Wales
Conference dates 6-8 July 2008
Title of proceedings AFAANZ/IAAER 2008 : Conference proceedings of the Accounting and Finance Association of Australia and New Zealand and International Association for Accouting Education and Research Conference
Editor(s) [Unknown]
Publication date 2008
Conference series Accounting and Finance Association of Australia and New Zealand and International Association for Accounting Education and Research Conference
Start page 1
End page 18
Publisher AFAANZ/IAAER
Place of publication [Sydney, N.S.W.]
Summary This paper investigates the social and environmental disclosure practices of two large multi-national companies, specifically Nike and Hennes and 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 issues attracting the greatest amount of negative media attention, 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.
Language eng
Field of Research 150106 Sustainability Accounting and Reporting
HERDC Research category E1.1 Full written paper - refereed
Persistent URL http://hdl.handle.net/10536/DRO/DU:30025654

Document type: Conference Paper
Collection: School of Accounting, Economics and Finance
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