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
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.