文章基本信息

标题：Corporate social reporting preferences in a developing country:evidence from Iran
本地全文：下载
作者：Ali Yaftian ; Victoria Wise ; Kathie Cooper 等
期刊名称：Problems and Perspectives in Management
印刷版ISSN：1727-7051
电子版ISSN：1810-5467
出版年度：2013
卷号：11
期号：1
页码：50-58
语种：English
出版社：LLC "CPC "Business Perspectives"
摘要：This paper provides new empirical evidence regarding corporate social responsibility information needs,perceptions and preferences in a developing country,Iran.While there is substantial research which has examined CSR practice,little reference has been made to the needs of major 'users’ in developing countries.Results show that users of CSR information favor the corporate annual report as the primary disclosure source.They identified information about environment as the most important CSR information.While respondents believe that the level of CSR information provided is insufficient,the overall levels of understandability and credibility are acceptable.Users also indicated that they would prefer to have government as opposed to professional regulations governing CSR disclosure.This is a significant examination specifically directed at major users of CSR information in Iran;the findings presented in this paper contribute as a platform for the evolution of CSR disclosure guidelines in developing countries.
关键词：This paper provides new empirical evidence regarding corporate social responsibility information needs,perceptions and preferences in a developing country,Iran.While there is substantial research which has examined CSR practice,little reference has been made to the needs of major 'users’ in developing countries.Results show that users of CSR information favor the corporate annual report as the primary disclosure source.They identified information about environment as the most important CSR information.While respondents believe that the level of CSR information provided is insufficient,the overall levels of understandability and credibility are acceptable.Users also indicated that they would prefer to have government as opposed to professional regulations governing CSR disclosure.This is a significant examination specifically directed at major users of CSR information in Iran;the findings presented in this paper contribute as a platform for the evolution of CSR disclosure guidelines in developing countries.