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

Islam, Muhammad Azizul and Deegan, Craig 2010, Media pressures and corporate disclosure of social responsibility performance information : a study of two global clothing and sports retail companies, Accounting and business research, vol. 40, no. 2, pp. 131-148.

Attached Files
Name Description MIMEType Size Downloads

Title Media pressures and corporate disclosure of social responsibility performance information : a study of two global clothing and sports retail companies
Author(s) Islam, Muhammad Azizul
Deegan, Craig
Journal name Accounting and business research
Volume number 40
Issue number 2
Start page 131
End page 148
Total pages 18
Publisher Institute of Chartered Accountants in England and Wales
Place of publication London, England
Publication date 2010
ISSN 0001-4788
2159-4260
Keyword(s) developing country
multinational buying company
legitimacy
media agenda
social and environmental disclosure
Summary This paper investigates the social and environmental disclosure practices of two large multinational companies, specifically Nike and Hennés & 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.
Language eng
Field of Research 150106 Sustainability Accounting and Reporting
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1 Refereed article in a scholarly journal
HERDC collection year 2010
Copyright notice ©Croner.CCH Group Limited
Persistent URL http://hdl.handle.net/10536/DRO/DU:30030387

Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
Connect to link resolver
 
Unless expressly stated otherwise, the copyright for items in DRO is owned by the author, with all rights reserved.

Versions
Version Filter Type
Citation counts: TR Web of Science Citation Count  Cited 9 times in TR Web of Science
Scopus Citation Count Cited 23 times in Scopus
Google Scholar Search Google Scholar
Access Statistics: 769 Abstract Views, 3 File Downloads  -  Detailed Statistics
Created: Tue, 28 Sep 2010, 11:47:37 EST by Katrina Fleming

Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.