How a Two‐Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting

39 Pages Posted: 5 Jul 2012

See all articles by Lies Bouten

Lies Bouten

Iéseg School of Management

Patricia C. Everaert

Ghent University

Robin W. Roberts

University of Central Florida - Kenneth G. Dixon School of Accounting

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Date Written: June/July 2012

Abstract

Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants underlying the company's decision to disclose and the disclosure level are the same. This paper addresses the influence of this assumption on: (i) the operationalization of the dependent variables; (ii) the estimation method; and (iii) the subsequent empirical results, using both a sample of listed Belgian and US firms. Overall, the findings suggest that not distinguishing between the determinants underlying the decision to disclose and the disclosure level may be misleading.

Keywords: content analysis, corporate social responsibility, disclosure, estimation methods, Hurdle model

Suggested Citation

Bouten, Lies and Everaert, Patricia C. and Roberts, Robin W., How a Two‐Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting (June/July 2012). Journal of Business Finance & Accounting, Vol. 39, Issue 5‐6, pp. 567-605, 2012, Available at SSRN: https://ssrn.com/abstract=2100700 or http://dx.doi.org/10.1111/j.1468-5957.2012.02290.x

Lies Bouten

Iéseg School of Management ( email )

socle de la Grande-Arche
1, parvis de la Défense
Puteaux, 92800
France

Patricia C. Everaert

Ghent University ( email )

Department of Accounting and Corporate Finance
Sint-Pietersplein 7
Gent, 9000
Belgium
32 9 264 35 00 (Phone)

Robin W. Roberts

University of Central Florida - Kenneth G. Dixon School of Accounting ( email )

University of Central Florida
P.O. Box 161400
Orlando, FL 32816-1400
United States
407-823-2871 (Phone)
407-823-3881 (Fax)

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