The Impact of Corporate Characteristics and Corporate Governance on Corporate Social and Environmental Disclosure: A Literature Review | Zendy

Omer M Elsakit | Zendy; Andrew C. Worthington | Zendy

Open Access

The Impact of Corporate Characteristics and Corporate Governance on Corporate Social and Environmental Disclosure: A Literature Review

Author(s) -

Omer M Elsakit,

Andrew C. Worthington

Publication year - 2014

Publication title -

international journal of business and management

Language(s) - English

Resource type - Journals

eISSN - 1833-8119

pISSN - 1833-3850

DOI - 10.5539/ijbm.v9n9p1

Subject(s) - corporate governance , accounting , business , corporate social responsibility , corporate security , stakeholder , public relations , political science , finance

This paper aims at investigating the impact of corporate characteristics and corporate governance upon the level and extent of corporate social and environmental disclosure, with special reference to the case of banks. A desk-based research method has been used, by discussing and criticizing, where appropriate, the results of some related studies. The paper confirms the importance of these factors in determining the level and extent of such disclosure.Full Tex

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