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

journal contribution
posted on 2010-01-01, 00:00 authored by Muhammad Islam, C Deegan
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.

History

Journal

Accounting and business research

Volume

40

Issue

2

Pagination

131 - 148

Publisher

Institute of Chartered Accountants in England and Wales

Location

London, England

ISSN

0001-4788

eISSN

2159-4260

Language

eng

Publication classification

C1 Refereed article in a scholarly journal

Copyright notice

Croner.CCH Group Limited

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