社区期望对英国企业社区参与信息披露的影响

The impact of community expectations on corporate community involvement disclosures in the UK

Accounting Forum · 2017
被引 28
ABS 3

中文导读

基于十年面板数据,研究社区期望如何影响英国企业的社区参与信息披露,发现媒体议程设置理论可解释这一关系,并为改善企业与社区互动提供建议。

Abstract

Despite increase mistrust between corporations and societies in the aftermath of the global corporate misbehaviours, the literature examining the impact of community concerns on corporate communications is undeveloped. Our paper is timely; it contributes to the literature on corporate social responsibility (CSR) by considering the impacts of community expectations on Corporate Community Involvement Disclosures (CCID) using a ten-year panel study. We advance CSR communication research by providing a fresh theoretical perspective – media-agenda-setting theory – to the broad CSR debate and the CCID subset of this debate. Our findings support the media-agenda theoretical expectation and provide important practice and policy recommendations for improving interactions between corporations and their communities.

企业社会责任信息披露媒体议程设置公司治理社区关系