Media pressures and corporate disclosure of social responsibility performance information : a study of two global clothing and sports retail companies
Islam, Muhammad Azizul & Deegan, Craig (2010) Media pressures and corporate disclosure of social responsibility performance information : a study of two global clothing and sports retail companies. Accounting and Business Research, 40(2), pp. 131-148.
This paper investigates the social and environmental disclosure practices of two large multinational companies, specifically Nike and Hennes&Mauritz. Utilising a joint consideration of legitimacy theory and media agenda setting theory, we investigate the linkage between negative media attention, and positive corporate social and environmental disclosures. Our results generally support a view that for those industry‐related social and environmental issues attracting the greatest amount of negative media attention, these corporations react by providing positive social and environmental disclosures. The results were particularly significant in relation to labour practices in developing countries – the issue attracting the greatest amount of negative media attention for the companies in question.
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|Item Type:||Journal Article|
|Keywords:||developing country, multinational buying company, legitimacy, media agenda, social and environmental disclosure|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
|Copyright Owner:||Copyright 2010 Routledge|
|Copyright Statement:||This is a preprint of an article submitted for consideration in the Accounting and Business Research © 2010 copyright Taylor & Francis; Accounting and Business Research is available online at: www.tandfonline.com|
|Deposited On:||24 Mar 2013 22:17|
|Last Modified:||14 Mar 2014 01:08|
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