The impact of community expectations on corporate community involvement disclosures in the UK

被引：16

作者：

Yekini, Kemi C. ^{[1
]}

Adelopo, Ismail ^{[2
]}

Adegbite, Emmanuel ^{[1
]}

机构：

[1] De Montfort Univ, Fac Business & Law, Dept Accounting & Finance, Leicester LE1 9BH, Leics, England

[2] Univ West England, Fac Business & Law, Dept Accounting Econ & Finance, Bristol BS16 1QY, Avon, England

来源：

ACCOUNTING FORUM | 2017年 / 41卷 / 03期

关键词：

Community involvement disclosures; Community expectations; Media agenda setting theory; Panel study; SOCIAL-RESPONSIBILITY; RETAIL COMPANIES; MEDIA; CSR; GOVERNANCE; DIRECTORS; COMMUNICATION; INFORMATION; PERFORMANCE; LEGITIMACY;

D O I：

10.1016/j.accfor.2016.12.006

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Despite increase mistrust between corporations and societies in the aftermath of the global corporate misbehaviours, the literature examining the impact of community concerns on corporate communications is undeveloped. Our paper is timely; it contributes to the literature on corporate social responsibility (CSR) by considering the impacts of community expectations on Corporate Community Involvement Disclosures (CCID) using a ten-year panel study. We advance CSR communication research by providing a fresh theoretical perspective - media-agenda-setting theory - to the broad CSR debate and the CCID subset of this debate. Our findings support the media-agenda theoretical expectation and provide important practice and policy recommendations for improving interactions between corporations and their communities. Crown Copyright (C) 2016 Published by Elsevier Ltd. All rights reserved.

引用

页码：234 / 252

页数：19

共 91 条

[1]

Adams C.A., 1998, BRIT ACCOUNT REV, V30, P1, DOI DOI 10.1006/BARE.1997.0060

[2] Corporate governance and responsibility in Nigeria [J].