Work

Global expectations and their association with corporate social disclosure practices in Australia, Singapore, and South Korea

Year: 2002

Type: article

Abstract: This paper explores the social disclosure policies of large Australian, Singaporean, and South Korean multinational corporations. The researchers advanced arguments about why large multinational corporations respond to “global expectations” rather than simply to the expectations of those people residing in the corporation's “home” country. Two large international surveys conducted in 1998 and 1999 are used to determine global expectations. The results of the testing indicate a minimal association between global expectations, as represented by the two surveys, and social disclosure policies of large multinational corporations. Consistent with previous research, country of origin and industry of operation appear to significantly influence disclosure practices.

Source: The International Journal of Accounting

DOI: 10.1016/s0020-7063(02)00151-6

Authors: Marc Newson, Craig Deegan

Institutions: UNSW Sydney, RMIT University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2095479506

FWCI: 5.033

Cites: 52

Cited by: 328

Related to: 10