Social and Behavioral Sciences Commons^™

Determinants Of Social And Environmental Disclosures By Spanish Companies, Jon Otegui Echave, Shyam S. Bhati

Faculty of Commerce - Papers (Archive)

The purpose of this paper is to examine the corporate social disclosures practices of Spanish firms. Annual reports of 41 Spanish firms for the year 2007 were analysed to determine the level of corporate social disclosures (CSD), industry differences in CSD and the effect of financial performance on the quality of disclosures. Results show that Spanish firms disclose most information on governance followed by products and services. Differences in disclosures made by various industry groups were observed suggesting that each industry group has certain preferences in disclosing information to their stakeholders. No significant relationship between financial performance and corporate social …

Corporate Social Responsibility In Public Sector Supply Chains: An Insight, Michael D. Clements, Graham D. Bowrey

Faculty of Commerce - Papers (Archive)

Purpose- To provide an insight into the level of Corporate Social Responsibility (CSR) reporting in the Australian Commonwealth public sector supply chain. The view is taken that supply chain CSR reports are based solely on the performance and management of individual segments of a supply chain rather than the supply chain in its entirety.

Design/methodology/approach- This paper is a conceptual paper based on an examination of CSR reporting and the practices in public sector supply chains, using a generic Australian Commonwealth public sector supply chain. The direction of this examination is guided by the new public management paradigm …