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

Muhammad Islam and Craig Deegan

Accounting and Business Research, 2010, vol. 40, issue 2, 131-148

Abstract: This paper investigates the social and environmental disclosure practices of two large multinational companies, specifically Nike and Hennes&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.

Date: 2010
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DOI: 10.1080/00014788.2010.9663388

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