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|Other Titles:||Corporate Governance and Corporate Responsibility Reports Disclosure|
Corporate governance;Corporate responsibility report;Non-financial disclosure
|Issue Date:||2016-06-01 14:13:54 (UTC+8)|
In light of the increasing emphasis on companies’ social, environmental and economic impacts on the communities, stakeholders are more concerned about whether firms appropriately assume their responsibility as a social citizen. To fulfill stakeholders’ demand of such non-financial information, many companies have recently begun to voluntarily issue the corporate responsibility reports (CRR) as a means to disclose their social, environmental and economic performance and their commitment to do business responsibly. This study intends to answer the following question related to the CRR disclosure: Will companies with stronger corporate governance be more willing to issue CRR? The empirical results reveal that the stronger the companies’ corporate governance, the more likely the management will issue CRR. Particularly, these companies tend to disclose their corporate governance policy and procedures in a separate section in the CRR. The implications of these findings are discussed.
International Journal of Accounting Studies
|Appears in Collections:||[會計評論] 期刊論文|
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