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论文作者:www.51lunwen.org论文属性:硕士毕业论文 thesis登出时间:2014-10-11编辑:felicia点击率:21241
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关键词:资源resources地球环境social responsibilitywelfare公众的福利
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Another theory, stakeholder theory (Watts and Zimmerman, 1978) assumes that disclosure on social and environmental information by an organisation is as a result of the pressure from stakeholders such as communities, customers, employees, environment, shareholders and suppliers. This theory concludes that Corporate Social Responsibility is a way to show a good image to these stakeholders to boost long-term profits because it would help to retain existing customers and attract new ones. Therefore, under this theory the larger company tend to disclose more social and environmental information in the annual reports.
Accountability theory in addition, implies that corporate social and environmental disclosure is as a result of corporation’s obligation to provide the information needed by the users. The company should furnish information when and only needed and should not go beyond the scope of the requirement in order to avoid crossing the boundary of legitimacy theory (Mohamed Zain, 199). Next, is social contract theory, which is developed based on concept that there exists contract between business and wider society, whereby business (is deemed to) agrees to perform various society desired actions in return for approval of its objectives, other rewards and its ultimate survival (Guthrie and Parker, 1989).
The other theory, the agency theory assumes the voluntary social and environmental disclosure by corporations as a means for the reduction of agency costs that could arise in the form of legislation and regulation. Social and environmental disclosure is seen as an important element in the corporation’s maintenance of its freedom, status and reputation with influential “publics” or “stakeholders” (Hogner, 1982).
3.3 Relationship between Corporate Social Responsibility Disclosure Practices and Companies’ Characteristic.
Normally, Corporate Social Responsibility practices of companies always influence by their own characteristic, such as firm’s size, firm’s profitability, firm’s leverage, size of audit firm, and ownership.
(i) Firm’s size.
Spicer (1978) suggests firm size as a factor influencing pollution control, as larger companies had a better record in this regard than smaller firms. Watts and Zimmerman (1978) argue that because political costs reduce management wealth, companies attempt to reduce costs by such devices as social disclosure campaigns. Cowen, Ferreri and Parker (1987) found out that larger corporations tend to disclose more information because larger corporations are highly visible, make greater impact to the society, and have more shareholders who might be concerned with social activities undertaken by corporations.
Other studies which found similar findings include Trotman and Bradley (1981), Cowen et al. (1987), Hackston and Milne (199 6) which concluded that size i本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。