Factors influencing the publication of social performance information: an Australian case study

Tony McMurtrie

Corporate Social Responsibility and Environmental Management, 2005, vol. 12, issue 3, 129-143

Abstract: Traditional research into the social responsibility information published by firms has concentrated on the information published in the annual report and has not considered closely the driving forces that have guided the identification and preparation of information that is to be included in that publication. This paper reports on a case study that has examined some of the internal factors that have driven the publication of social responsibility information, and shows that while the annual report is still a major publication medium the internet plays a very significant role in the dissemination of information. Factors that impact on the publication media and the content of the published information in these cases were seen to be the nature of the information system used, the intended audience and their perceived power, and the level of corporate conservatism that guided the companies' management. Copyright © 2005 John Wiley & Sons, Ltd and ERP Environment.

Date: 2005
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Citations: View citations in EconPapers (12)

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https://doi.org/10.1002/csr.79

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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:12:y:2005:i:3:p:129-143

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