Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/3474
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dc.creatorAraújo Júnior, Jonas Ferreira-
dc.creatorOliveira, Marcelle Colares-
dc.creatorPonte, Vera Maria Rodrigues-
dc.creatorRibeiro, Maisa de Sousa-
dc.date2014-08-31-
dc.date.accessioned2016-12-23T12:32:53Z-
dc.date.available2016-12-23T12:32:53Z-
dc.identifierhttp://asaa.anpcont.org.br/index.php/asaa/article/view/151-
dc.identifier.urihttp://rebacc.crcrj.org.br/handle/123456789/3474-
dc.descriptionThe objective of this study was to investigate the main characteristics of social information disclosure and attempt to explain the results in light of Stakeholder Theory, Legitimacy Theory and Voluntary Disclosure Theory. Our sample consisted of the top 30 Brazilian firms and top 30 UK firms listed on the stock exchange of each country according to Forbesʼ global ranking of the 2000 largest firms in the world in 2008, year when the study was initiated. The study was exploratory and based on information collected from annual accounting statements and social reports related to the fiscal year ended on 31/12/2010, available after the second half of 2011. Data were submitted to content analysis using as categories and subcategories of analysis the indicators of Corporate Responsibility recommended in the United Nations Guidance published in 2008. The indicators most frequently disclosed by both Brazilian and UK firms were “total revenues” and “payments to government”, explained by Stakeholder Theory and Legitimacy Theory. The second and third indicators more frequently disclosed by firms in both countries were “voluntary contributions to civil society” and “total new investments” and it may be justified by the three theories above and attributed to the influence of the stakeholders to whom the information is destined. The least frequently disclosed indicators were “local purchasing”, explained by the Stakeholders Theory and “number of convictions for violations of corruption-related laws or regulations and amount of fines paid/payable”, explained by the Voluntary Disclosure Theory. Brazilian and UK firms were found to have relatively similar disclosure patterns. The study constitutes a contribution to the literature on the phenomenon of social information disclosure in light of Stakeholder Theory, Legitimacy Theory and Voluntary Disclosure Theory. It also innovates by comparing company information on CSR against a concise UN-developed model of social indicators-
dc.formatapplication/pdf-
dc.languageeng-
dc.publisherAnpCONT-
dc.relationhttp://asaa.anpcont.org.br/index.php/asaa/article/view/151/109-
dc.relationhttp://asaa.anpcont.org.br/index.php/asaa/article/downloadSuppFile/151/45-
dc.rightsDireitos autorais 2014 Advances in Scientific and Applied Accounting-
dc.sourceAdvances in Scientific and Applied Accounting; v. 7, n. 2 (2014); 175-200-
dc.source1983-8611-
dc.subjectSocial disclosure. Stakeholder Theory. Legitimacy Theory. Voluntary Disclosure Theory. Brazilian and UK firms.-
dc.titleSOCIAL DISCLOSURE OF BRAZILIAN AND UK FIRMS IN LIGHT OF STAKEHOLDER THEORY, LEGITIMACY THEORY AND VOLUNTARY DISCLOSURE THEORY-
dc.typeinfo:eu-repo/semantics/article-
dc.typeinfo:eu-repo/semantics/publishedVersion-
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