Civil liberties and social and environmental information transparency: A global investigation of financial institutions

Jianan Guo, Muhammad Azizul Islam, Ameeta Jain and Chris J. van Staden

The British Accounting Review, 2022, vol. 54, issue 1

Abstract: Civil liberties enable the media, social movements, and other stakeholders to expect companies to be more transparent and forthcoming with relevant social and environmental information. Drawing on social movement theory in general, and the notion of civil liberty in particular, we analyse the availability of social and environmental information of 300 financial companies from 50 countries over a nine-year period, to investigate the influence of country-level civil liberties on the availability of social and environmental information.

Keywords: Social movements; Civil liberties; Corporate social and environmental information disclosure; Transparency; Financial institutions (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:54:y:2022:i:1:s0890838921000445

DOI: 10.1016/j.bar.2021.101018

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