Legislations and Other Factors Associated with Non-Financial Disclosure: A Cross-Country Study

37 Pages Posted: 9 Jun 2014

Date Written: June 9, 2014

Abstract

This paper investigates corporate social and environmental reporting (SER) practices within an Australian and Indian context. SER disclosure has the potential to increase organisational competitiveness and profitability and thereby share price. The study investigates the SER practices of Australian and Indian organisations across five industries. Using 35 GRI based social and environmental indicators; the study evaluates disclosure information presented in annual reports. Results indicate that with lower number of legislations, SER by Indian organisations is lower in quantity than Australian organisations. Regression analysis is used to empirically examine the other determinants of SER practices. The results indicate that total disclosure is significantly higher only for large organisations, particularly within the mining and chemical industries. The study also found a significant difference in the extent of total disclosure between Australia and India.

Keywords: Social disclosure; environmental disclosure, GRI, Australia, India, Emerging economy

Suggested Citation

Bhattacharyya, Asit, Legislations and Other Factors Associated with Non-Financial Disclosure: A Cross-Country Study (June 9, 2014). Available at SSRN: https://ssrn.com/abstract=2447658 or http://dx.doi.org/10.2139/ssrn.2447658

Asit Bhattacharyya (Contact Author)

University of Newcastle (Australia) ( email )

University Drive
Callaghan, NSW 2308
Australia

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