The Impact of Community Expectations on Corporate Community Involvement Disclosures in the UK

Accounting Forum, Vol.41(3), pp. 234-252, 2017

26 Pages Posted: 23 Jan 2020

See all articles by Kemi C. Yekini

Kemi C. Yekini

De Montfort University, Leicester Business School

Ismail A. Adelopo

De Montfort University - Leicester Business School

Emmanuel Adegbite

University of Nottingham

Date Written: September 1, 2017

Abstract

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.

Keywords: Community Involvement Disclosures; Community Expectations; Media Agenda-Setting Theory; Panel Study

Suggested Citation

Yekini, Kemi C. and Adelopo, Ismail A. and Adegbite, Emmanuel, The Impact of Community Expectations on Corporate Community Involvement Disclosures in the UK (September 1, 2017). Accounting Forum, Vol.41(3), pp. 234-252, 2017, Available at SSRN: https://ssrn.com/abstract=3507013 or http://dx.doi.org/10.2139/ssrn.3507013

Kemi C. Yekini

De Montfort University, Leicester Business School ( email )

The Gateway
Leicester, LE1 9BH
United Kingdom

Ismail A. Adelopo

De Montfort University - Leicester Business School ( email )

Milton Keynes, MK7 6HP

Emmanuel Adegbite (Contact Author)

University of Nottingham ( email )

University Park
Nottingham, NG8 1BB
United Kingdom

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