Determinants of voluntary social and environmental disclosure: a research note

Lies Bouten and P. Everaert
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Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium from Ghent University, Faculty of Economics and Business Administration

Abstract: Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants underlying the decision to disclose and the disclosure level are the same. This paper addresses the influence of this assumption on: (i) the operationalization of the dependent variables; (ii) the estimation method; and (iii) the subsequent empirical results, using a sample of 108 listed Belgian firms. Overall, the findings suggest that not distinguishing between the determinants underlying the decision to disclose and the disclosure level may be misleading.

Keywords: content analysis; corporate social responsibility; disclosure; estimation methods; Global Reporting Initiative; Heckman (search for similar items in EconPapers)
Pages: 2 pages
Date: 2010-11
New Economics Papers: this item is included in nep-cis and nep-env
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Persistent link: https://EconPapers.repec.org/RePEc:rug:rugwps:10/689

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