Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/168711
Authors: 
Lungu, Camelia I.
Caraiani, Chiraţa
Dascălu, Cornelia
Year of Publication: 
2011
Citation: 
[Journal:] Amfiteatru Economic Journal [ISSN:] 2247-9104 [Volume:] 13 [Year:] 2011 [Issue:] 29 [Pages:] 117-131
Abstract: 
The paper aims to revisit the relationship between reporting companies’ characteristics and the importance assigned to social and environmental disclosure, using statistical correlations. We conducted a content analysis on the extent of sustainability reports of the largest 50 companies classified by Global Fortune in 2009, in order to address the research hypotheses. Results show that size characteristics measured by assets and revenues cannot be correlated to the extent of Corporate Social Responsibility reports published by companies, but there is a significant negative correlation between change in revenues and return on equity and social and environmental disclosure for the sampled companies.
Subjects: 
corporate social responsibility
social and environmental reporting
companies’ characteristics
statistical correlations
JEL: 
Q56
Creative Commons License: 
http://creativecommons.org/licenses/by/4.0/
Document Type: 
Article

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