Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy

Campbell, David; Craven, Barrie; Shrives, Philip

doi:10.1108/09513570310492308

Cited by 313 publications

(282 citation statements)

References 68 publications

Supporting

Mentioning

253

Contrasting

Unclassified

Order By: Relevance

“…4 While research has focused less on the application of ISCT and more on the philosophical underpinnings of ISCT (Heugens et al 2006, p. 729), ISCT has been utilized to explore particular ethical issues previously (Dunfee 2006, p. 313) including financial reporting and governance (Campbell et al 2003), marketing , lying (Ross and Robertson 2000), deviance in organizations (Warren 2003), marketing credit to college students (Lucas 2001), and Internet adoption in the Arab world (Loch et al 2003).…”

Section: Social Contract Theory In Business Ethicsmentioning

confidence: 99%

Understanding Privacy Online: Development of a Social Contract Approach to Privacy

2015

View full text Add to dashboard Cite

Recent scholarship in philosophy, law, and information systems suggests that respecting privacy entails understanding the implicit privacy norms about what, why, and to whom information is shared within specific relationships. These social contracts are important to understand if firms are to adequately manage the privacy expectations of stakeholders. This paper explores a social contract approach to developing, acknowledging, and protecting privacy norms within specific contexts. While privacy as a social contract-a mutually beneficial agreement within a community about sharing and using information-has been introduced theoretically and empirically, the full impact on firms of an alternative framework to respecting the privacy expectations of stakeholders has not been examined. The goal of this paper is to examine how privacy norms develop through social contract's narrative, to redescribe privacy violations given the social contract approach, and to critically examine the role of business as a contractor in developing privacy norms. A social contract narrative dealing specifically with issues of privacy is an important next step in exploring a social contract approach to privacy. Here, the narrative is used to explain to analyze the dynamic process of privacy norm generation within particular communities. Based on this narrative, individuals within a given community discriminately share information with a particular set of obligations in mind as to who has access to the information and how it will be used. Rather than giving away privacy, individuals discriminately share information within a particular community and with norms governing the use of their information. Similar to contractual business ethics' impact on global commerce in explaining how and why norms vary across global contexts, the social contract approach to privacy explains how and why norms vary across communities of actors. Focusing on agreements around privacy expectations shifts the responsibility of firms from adequate notification to the responsibility of firms as contractors to maintain a mutually beneficial and sustainable solution.

show abstract

Section: Social Contract Theory In Business Ethicsmentioning

confidence: 99%

Understanding Privacy Online: Development of a Social Contract Approach to Privacy

2015

View full text Add to dashboard Cite

show abstract

“…Deegan et al (1996) postulated that corporate social and environmental responsibility disclosure practices were responsive to environmental pressures on the basis of legitimacy theory. Campbell et al (2003) argued that legitimacy theory explained that social and environmental disclosure can be used to narrow or close the gap between company actions and social concerns. Management must seek a relationship between outside perceptions of its social concerns and activities or actions to serve their corporate needs (Deegan et al, 2000, Hogner, 1982.…”

Section: Legitimacy Theorymentioning

confidence: 99%

The Differences in Corporate Environmental Disclosures on Websites and in Annual Reports: A Case Study of Companies Listed in Thailand

Stanton¹,

Suttipun²

2012

IJBM

View full text Add to dashboard Cite

This study investigates the corporate environmental disclosure practices of companies on the Stock Exchange of Thailand in annual reports and websites. Content analysis by word count is used to determine the amount of disclosures on 50 sampled websites and annual reports. Statistical analysis (descriptive, paired samples T-tests, and independent samples T-tests), is employed to analyse the differences between environmental disclosures measured by word count in annual reports and on websites. Initial findings indicated that 96 percent of the sampled Thai listed companies provided environmental disclosures in their annual reports and 88 percent on websites. Companies providing the most words of environmental information were in the resources business group in both media; the smallest word counts were in the services business group on websites, but in the technology business group in annual reports. Commonly environmental disclosures were found in the corporate social responsibility section of the websites but in the corporate governance section of the annual reports. The three most common themes were environmental spending and activity, waste management, and environmental policy in both annual reports and websites. Statistically significant differences were found between high and low profile companies as well as government and private companies. However, this study could not find different amount of environmental disclosures made in annual report and on websites. The study has implications in enhancing the understanding the differences between disclosures in annual reports and on websites particularly in developing countries. The usual limitations associated with sampling, and content analysis apply. Disclosure quality was not considered.

show abstract

“…In this by now renowned study, it is argued that companies disclose mandatory information to keep their various stakeholders up to date on any important developments that could have an impact on short term but also long term company value. This goes hand in hand with the assumption of the legitimacy theory which assumes a social responsibility for the company towards society [35]. In the context of environmental disclosure, for example, this means that firms under societal pressure will react with more and/or positive information disclosure [36].…”

Section: Methodsmentioning

confidence: 99%

Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies

Dilling

2016

Sustainability

View full text Add to dashboard Cite

This study empirically analyzes reporting on long-term value creation for Canadian public mining and energy companies. It represents an important first step in determining the quality of reporting and its determinants for large public companies. In this exploratory empirical study, a reporting quality scoring index was developed to measure disclosure quality of long-term value creation reporting. Content analysis was used to examine financial and sustainability reports for a sample of twenty Canadian public mining and energy companies. Corporate disclosure quality scores were then calculated by assessing the quality of reporting in four main categories. The findings suggest that overall disclosure quality on long-term value creation is still low. Companies disclosing higher quality information on long-term value creation are of bigger size, operate in the basic materials sector, have an independent board, are listed in the Dow Jones Sustainability Index, experience higher stock volatility and use more words related to long-term value creation in their annual financial and non-financial reports. In order to increase and restore stakeholder trust and credibility as well as a tool to maintain stability, it is strongly recommended to introduce adequate mandatory standardization resulting in a set of internationally recognized reporting standards as well as a requirement for external assurance of reports.

show abstract

Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy

Cited by 313 publications

References 68 publications

Understanding Privacy Online: Development of a Social Contract Approach to Privacy

Understanding Privacy Online: Development of a Social Contract Approach to Privacy

The Differences in Corporate Environmental Disclosures on Websites and in Annual Reports: A Case Study of Companies Listed in Thailand

Reporting on Long-Term Value Creation—The Example of Public Canadian Energy and Mining Companies

Contact Info

Product

Resources

About