CORPORATE SOCIAL REPORTING PRACTICES IN
β
CAROL A. ADAMS; WAN-YING HILL; CLARE B. ROBERTS
π
Article
π
1998
π
Elsevier Science
π
English
β 297 KB
This study identifies factors that influence all types of social disclosures. A sample of 150 annual reports from six European countries was examined using content analysis. The results indicate that company size, industrial grouping and country of domicile all influence corporate social reporting p