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Lookup NU author(s): Professor David Campbell
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This paper sets out to make some comment on the debate surrounding explanatory theories for the phenomenon of voluntary social disclosure. It notes that two explanations appear from the literature to be most prominent: legitimacy theory and political-economy of accounting explanations, both of which are consistent with a stakeholder understanding of the organisation-society relationship. The published annual corporate reports of the British retailer Marks & Spencer plc are analysed over the period 1969-1997 inclusive with a view to providing insight into the causes of variability in the volume of social disclosure. The scope of sample selection in previous empirical studies is discussed and commented upon. Methods of data capture used in this empirical analysis are discussed. The paper finds that whilst the expected upward trend in CSR is notable, the more interesting feature in the longitudinal analysis is the variability in disclosure between chairmen's terms in office. It is argued that marginal variability of disclosure can be explained by the varying perceptions of reality of the successive chairmen. The limitations of existing theories as explicators of the observed phenomenon are briefly discussed.
Author(s): Campbell DJ
Publication type: Article
Publication status: Published
Journal: Accounting Forum
Year: 2000
Volume: 24
Issue: 1
Pages: 80-100
ISSN (print): 0155-9982
ISSN (electronic): 1467-6303
Publisher: Elsevier
URL: http://dx.doi.org/10.1111/1467-6303.00030
DOI: 10.1111/1467-6303.00030
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