Social and environmental accounting disclosure: a review of recent literature
Sustainability accounting or so-called social, environmental and economic accounting has received increasing attention in recent years from researchers, communities, governments and investors. This is consistent with the growing demand and sensitivity of all stakeholders in understanding how comp...
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Main Authors: | , |
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Format: | Conference or Workshop Item |
Language: | English |
Published: |
2018
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Subjects: | |
Online Access: | http://eprints.unisza.edu.my/1425/1/FH03-FESP-18-22510.pdf http://eprints.unisza.edu.my/1425/ |
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Summary: | Sustainability accounting or so-called social, environmental and economic accounting
has received increasing attention in recent years from researchers, communities, governments and
investors. This is consistent with the growing demand and sensitivity of all stakeholders in
understanding how companies plan and manage the sustainability issues in their operations. The
literature on accounting disclosure is very rich and addresses a wide range of disclosure related
issues such as corporate practices in disclosure, type and level of disclosure, as well as factors
affecting disclosure. Many studies have focused on determining which factors contribute to
influence the disclosure level and they can be grouped into three categories. The first group
examine the characteristics of companies, the second group studies the governance attributes and
the third group looks at the ownership structure of companies as determinants of social and
environmental accounting disclosure. The purpose of this article is to review very recent studies
and examine the consistencies in findings of the factors affecting the disclosures in different
countries, and business sectors. The results reveal a number of similarities as well as differences
in the research findings of these most recent works. The present study contributes to the existing
literature by highlighting the complexity of the accounting disclosure issues in corporate reporting
and provides a direction for future research on corporate sustainability reporting. |
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