Social impact disclosure and corporate annual reports |
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Authors: | Edward H Bowman Mason Haire |
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Institution: | College of Administrative Science, Ohio State University, USA;Sloan School of Management, Massachusetts Institute of Technology, USA |
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Abstract: | Corporate Social Responsibility may be clarified by utilizing the economic concept of externalities. The line-by-line prose in annual reports throws some light on the intensity and nature of these activities. Two independent tests support the concept that annual reports may for some purposes be considered a reasonable surrogate for real activity. Annual reports from eighty-two food-processing corporations are used as a data base to illuminate corporate social responsibility activities, as well as the nature of current disclosure patterns. |
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