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dc.contributor.authorBowerman, Suzanne
dc.contributor.authorde Villiers, Charl
dc.date.accessioned2012-12-04T22:36:38Z
dc.date.available2012-12-04T22:36:38Z
dc.date.issued2012
dc.identifier.citationBowerman, S. & de Villiers, C. (2012, August). Corporate Responsibility Reporting in the UK and Japan. Paper presented at the Sustainability Accounting Research Symposium, Hamilton, New Zealand.en_NZ
dc.identifier.urihttp://hdl.handle.net/10289/6923
dc.description.abstractThere is an increasing concern for the environment and society in today’s world. Stakeholders call for corporations to take responsibility for the impact that their organisational activities have on the environment and society by publicly disclosing such impacts and how they are being managed. Thus, the practice of corporate responsibility reporting (hereafter CRR) has been established. Unlike the provision of financial information in an annual report, CRR tends to be a voluntary reporting practice. As firms have the choice to provide CRR, logical economic thinking says that they will only do so if they derive some benefit from it. Therefore, the objective of this study is to investigate whether CRR is associated with firms’ market values in order to assess whether CRR provides incremental value relevant information to investors.en_NZ
dc.format.mimetypeapplication/pdf
dc.language.isoen
dc.relation.urihttp://cms.mngt.waikato.ac.nz/research/ResearchEvents.aspxen_NZ
dc.rightsCopyright 2012 The Authors.en_NZ
dc.titleCorporate responsibility reporting in the UK and Japanen_NZ
dc.typeConference Contributionen_NZ


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