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Trends and determinants of corporate non-financial disclosure in Greece

Trends and determinants of corporate non-financial disclosure in Greece

Skouloudis, Antonis, Jones, Nikoleta, Malesios, Valantis and Evangelinos, Konstantinos (2014) Trends and determinants of corporate non-financial disclosure in Greece. Journal of Cleaner Production, 68 (1). pp. 174-188. ISSN 0959-6526 (doi:https://doi.org/10.1016/j.jclepro.2013.12.048)

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Abstract

An increasing number of business organizations around the world engage in the accounting for and reporting on non-financial aspects of performance, mainly within the domains of social and environmental responsibility. Using a composite disclosure index this study investigates the status of the non-financial disclosure practices of the top 100 companies operating in Greece. A number of determinants which potentially drive Greek firms to publicly disclose such information are examined, an investigation of the reporting practices of a subgroup of firms which is on the spotlight regarding their environmental performance is performed, while overlapping perspectives for the Greek case are outlined. The analysis suggests that only a small group of leading Greek firms appears to endorse a meaningful business-and society dialogue as an instrument for stakeholder communication and the discharging of organizational accountability. Most other corporations still tend to treat such practices superficially and in an imprecise manner.

Item Type: Article
Uncontrolled Keywords: Non-financial disclosure, Accountability, Corporate social responsibility, Content analysis, Asopos area, Greece
Subjects: H Social Sciences > H Social Sciences (General)
Faculty / Department / Research Group: Faculty of Architecture, Computing & Humanities
Faculty of Architecture, Computing & Humanities > Department of Built Environment
Last Modified: 14 Jun 2017 14:57
Selected for GREAT 2016: None
Selected for GREAT 2017: GREAT b
Selected for GREAT 2018: None
Selected for GREAT 2019: None
URI: http://gala.gre.ac.uk/id/eprint/17171

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