Assessment of the Quantitative and Nature of Social and Environmental Information Disclosure in Iran

Document Type : Research Paper

Authors

1 Assistant Prof. Accounting IAU, University of Science and Research Branch, Tehran, Iran

2 Ph.D. Accounting IAU, University of Science and Research Branch, Tehran, Iran

3 Ph.D. Student in Accounting IAU, University of Science and Research Branch, Tehran, Iran

Abstract

Abstract: This study Assessment of the quantitative and nature of social and environmental Information disclosure for the Listed Companies in the Tehran Security exchange. To measure and compare the quantity on the nature of corporate social and environmental disclosure (SED), content analysis was employed. This study measures the level of SED With numbers of sentence. Our study sample included 66 listed Companies in the Tehran Security exchange (TSE) during 1385 to 1389. For analysis of research findings, both descriptive and inferential statistics have been used. The results of the study shows that firms in Iran prefer to disclosure social and environmental information in directors reports in from of narrative information. The dominant area of SED is human resources and the next area is products and service contribution. We also find that firms to be more inclined to disclosure neutral news that good news rather than bad news.
 

Keywords

References

 Aboody, D., Kaznik, R. (2000). CEO stock option awards and the timing of corporate voluntary disclosures. J. Acc. Econ. 29(1), 73–100.
Aribi, A., & Gao, S. (2010). Corporate social responsibility disclosure. Journal of Financial Reporting and Accounting, 8(2), 72-91.
Azizul Islam, M. (2009). Social and Environmental Reporting Practices Organizations Operating in, or Sourcing Products from, a Developing Country: Evidence from Bangladesh. University of Dhaka.
Cho, CH. H., Guidry, R, P., Hageman, A, M., &. Patten, D, M. (2012). Do actions speak louder than words? An empirical investigation of corporate environmental reputation. Accounting, Organizations and Society, 37, 14–25.
Ebimobowei, A. (2011). A Study of Social Accounting Disclosures in the Annual Reports of Nigerian Companies. Asian Journal of Business Management, 3(3), 145-151.
Elijido-Ten, E., Kloot, L., & Clarkson, P. (2010). Extending the application of stakeholder influence strategies to environmental disclosures: An exploratory study from a developing country. Accounting, Auditing & Accountability Journal, 23(8), 1032–1059.
Gao, S. S., Heravi, S., & Xiao, J. Z. (2005). Determinants of corporate social and environmental reporting in Hong Kong: A research note. Accounting Forum, 29, 233–242.
Gray, R. (2006). Social, environmental and sustainability reporting and organizational value creation. Whose value? Whose creation? Accounting, Auditing & Accountability Journal, 19(6), 793–819.
Guthrie, J., & Boedker, C. (2006). Perspectives on “new” models of business reporting: A reflective note. Accounting, Auditing and Accountability Journal, 19(6), 785–792.
Guthrie, J., Cuganesan, S., & Ward, L. (2008). Industry specific social and environmental reporting: The Australian Food and Beverage Industry. Accounting Forum, 32, 1–15.
Guthrie, J.E., & Parker, L.D. (1990). Corporate social disclosure practice: A comparative international analysis, Advances in Public Interest accounting, 3, 59-76.
Jamil, C.Z.M., K. Alwi & Mohammed, R. (2003). Corporate social responsibility disclosure in the annual reports of Malaysia companies: A longitudinal study. Analysis, 10(1), 139-159.
Jenkins, H., & Yakovleva.N. (2008). Corporate social responsibility in the mining industry: Exploring trends in social and environmental disclosure. Journal of Cleaner Production, 14, 271-284.
Jones, J. M. (2011). The nature, use and impression management of graphs in social and environmental accounting. Accounting Forum, 35, 75–89.
22. Kamla, R. (2007). Critically appreciating social accounting and reporting in the Arab Middle East: A post colonial   perspective. Adv.  Int. Account, 20, 155-177.
Kuasirikun, N. & Sherer, M. (2004). Corporate social accounting disclosure in Thailand. Accounting. Auditing & Accountability Journal, 17(4), 59-75.
Lynch, B. (2010).An examination of environmental reporting by Australian state government departments, Accounting Forum, 34, 32–45.
Mahadeo, J., Oogarah-Hanuman, V., & Soobaroyen, T. (2011). Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories. Accounting Forum, 38, 1–18.
O’Donovan, G. (2002). Environmental  Disclosures in the Annual  Report: Extending the Applicability and Predictive Power of Legitimacy Theory’, Accounting, Auditing & Accountability Journal. 15, 3, 344-371.
Raar, J. (2007). Reported social and environmental taxonomies: A longer-term glimpse. Managerial Auditing Journal, 22(8), 840–860.
Skinner, D. (1994).Why Firms voluntarily disclose bad news. J. Acc. Res. 32, 38–60.
Williams, S. M. (1999). Voluntary Environmental and Social Accounting Disclosure Practices in the Asia-Pacific Region: An International Empirical Test of Political Economy Theory, The International Journal of Accounting, 34(2), 209-238.
Accounting and Auditing Review
Volume 19, Issue 3
October 2012
Pages 43-60

Files

Share

How to cite

Statistics