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.

DOI: https://doi.org/10.1016/j.jclepro.2013.12.048

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.

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