Abstract
| Original language | English |
|---|---|
| Pages (from-to) | 345-360 |
| Number of pages | 16 |
| Journal | Journal of Business Ethics |
| Volume | 79 |
| Issue number | 3 |
| DOIs | |
| Publication status | Published - May 2008 |
| Externally published | Yes |
Cite this
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Social reporting by companies listed on the alternative investment market. / Parsa, Sepideh; Kouhy, Reza.
In: Journal of Business Ethics, Vol. 79, No. 3, 05.2008, p. 345-360.Research output: Contribution to journal › Article
TY - JOUR
T1 - Social reporting by companies listed on the alternative investment market
AU - Parsa, Sepideh
AU - Kouhy, Reza
PY - 2008/5
Y1 - 2008/5
N2 - While the existing literature focuses on the disclosure of social information mainly by large companies, this paper concentrates on the disclosure of social information by small- and medium-sized companies (SME) listed on the Alternative Investment Market (AIM) in the U.K. The paper investigates the prevalent view that SMEs are unlikely to report social information due to their financial constraints and the perception that they have very little social conduct on which to report. Our overall evidence illustrates that, contrary to this view, SMEs report social information regardless of their financial constraints, most likely in the same manner as large companies do, because they realise the significance of social reporting in establishing and retaining their corporate reputation.
AB - While the existing literature focuses on the disclosure of social information mainly by large companies, this paper concentrates on the disclosure of social information by small- and medium-sized companies (SME) listed on the Alternative Investment Market (AIM) in the U.K. The paper investigates the prevalent view that SMEs are unlikely to report social information due to their financial constraints and the perception that they have very little social conduct on which to report. Our overall evidence illustrates that, contrary to this view, SMEs report social information regardless of their financial constraints, most likely in the same manner as large companies do, because they realise the significance of social reporting in establishing and retaining their corporate reputation.
U2 - 10.1007/s10551-007-9402-8
DO - 10.1007/s10551-007-9402-8
M3 - Article
VL - 79
SP - 345
EP - 360
JO - Journal of Business Ethics
JF - Journal of Business Ethics
SN - 0167-4544
IS - 3
ER -