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Tuesday 4th August
16:00-17:30
Session 1 Room 4
by
Jong-Seo Choi
School of Commerce, Department of Accounting
Professor of Accounting, Pusan National University
Pusan, Korea
(From Introduction)...The voluntary disclosure of social and environmental information by business firms has been the subject of substantial academic interest for the past several decades. Surveys in a number of countries show an increasing trend of disclosing such information in corporate reports. There has been an upsurge of empirical studies on reporting practices in recent years, which provide insights into the number of companies disclosing environment-related information, the subject matter included in those disclosures, the trend in overall disclosure over time and the general relationship between corporate characteristics and the propensity to disclose environmentally relevant information....
Keywords: (N/A)