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Trents and determinants of non-financial disclosure in Greece

Skouloudis, Antonis; Jones, Nikoleta; Malesios, Chrisovaladis and Evangelinos, Konstantinos (2014). Trents and determinants of non-financial disclosure in Greece. Journal of Cleaner Production, 68 pp. 174–188.

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DOI (Digital Object Identifier) Link: 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: Journal Item
Copyright Holders: 2014 Elsevier Ltd.
ISSN: 0959-6526
Keywords: non-financial disclosure; accountability; corporate social responsibility; content analysis; Asopos area; Greece
Academic Unit/School: ?? fass-pped ??
Faculty of Arts and Social Sciences (FASS)
Research Group: OpenSpace Research Centre (OSRC)
Item ID: 39745
Depositing User: Nikoleta Jones
Date Deposited: 18 Mar 2014 09:29
Last Modified: 09 Aug 2019 06:42
URI: http://oro.open.ac.uk/id/eprint/39745
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