Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension

By R. Gray, Mohammed Javad, D. Power, C. D. Sinclair. 2001

866 citations recorded by the source corpus.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/7ccbf0d90feae20d4483e5ec85daab686b219e4e

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Citations in the corpus

Disclose or not disclose: determinants of social reporting for STOXX Europe 600 firms (2010, background): “used in a study by Gray et al. (2001) which comes to the conclusion that voluntary disclosure is related to size, profit and industry.”
The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies (2009, methodology): “Many studies had used corporate social disclosure as a proxy to corporate social responsibility or corporate social performance (Hackston and Milne, 1996; Adebayo, 2000; Gray et al. , 2001; Manasseh, 2004; Shaw , 2004; Haniffa and Cooke, 2005; Guan Yeik, 2006; Mohamed Zain and Janggu, 2006).”
A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies (2014, background): “Companies with the highest level of equity, profit, turnover, and numbers of employees disclose more than the smaller ones, confirming that company size and profitability are determinants of environmental disclosure (Gray et al. 2001; Hackston and Milne 1996).”
Assessing non-financial reports according to the Global Reporting Initiative guidelines: evidence from Greece (2010, background): “, 1998; Roberts, 1992), as well as with the ‘environmental sensitivity’ of the organization (Gray et al., 2001; Patten, 1991; Hackston and Milne, 1996; Roberts, 1992).”
CORPORATE SOCIAL DISCLOSURE BY BANKS AND FINANCE COMPANIES: MALAYSIAN EVIDENCE (2004, methodology): “Content Analysis has been widely employed in prior studies to measure the quantity of CSD (eg. see Guthrie and Parker, 1989; Gray et al. 1995a, 1995b, 2001; Hacton and Milne, 1996; Newson and Deegan, 2002; William and Pei, 1999).”
Positive accounting theory, political costs And social disclosure analyses: a critical look (2002, background): “This review reaches the same conclusion as Gray et al. (1995) that positive accounting studies have little to offer our understanding of firms’ social disclosure behaviour, but for different reasons.”
Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure (2016, neutral): “In fact, prior studies have analyzed the determinants of one (e.g., Branco and Rodrigues 2008a, b; Cormier and Magnan 2003; Reverte 2009) or two pillars (e.g., Ioannou and Serafeim 2012; Gray et al. 2001), disregarding the overall picture of this type of non-financial information.”
Determinants of voluntary CSR disclosure: empirical evidence from Germany (2011, background): “Our findings are consistent with most other studies on CSR disclosure (e.g., Gray et al. 2001; Kolk 2005; Matten and Moon 2008).”