How a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting

Material TypeArticleLanguageEnglish
TitleHow a Two-Step Approach Discloses Different Determinants of Voluntary Social and Environmental Reporting Author(S)Lies Bouten (Author)
Abstract  Previous research on the determinants of voluntary social and environmental disclosure assumes that the determinants underlying the company's decision to disclose and the disclosure level are the same. This paper addresses the influence of this assumption on: (i) the operationalization of the dependent variables; (ii) the estimation method; and (iii) the subsequent empirical results, using both a sample of listed Belgian and US firms. Overall, the findings suggest that not distinguishing between the determinants underlying the decision to disclose and the disclosure level may be misleading ...Paginationp567–605
SubjectEconomicsDescriptorsEconomics
Journal TitleJournal of Business Finance & Accounting  
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