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Social and environmental NGOs perceptions of corporate social disclosure in Australia

หน่วยงาน Central Queensland University, Australia

รายละเอียด

ชื่อเรื่อง : Social and environmental NGOs perceptions of corporate social disclosure in Australia
นักวิจัย : Danastas, Lauren. , Gadenne, David.
คำค้น : 750406 Business ethics. , 350103 Auditing and Accountability. , TBA. , 950402 Business Ethics. , 9504 Religion and Ethics. , 95 Cultural Understanding. , 150102 Auditing and Accountability. , 1501 Accounting, Auditing and Accountability. , 15 Commerce, Management, Tourism and Services. , Non-governmental organizations , Disclosure of information. , Social responsibility of business , Business ethics. , Non-governmental organisations (NGOs) -- Corporate social disclosure -- Social responsibility -- Australia
หน่วยงาน : Central Queensland University, Australia
ผู้ร่วมงาน : -
ปีพิมพ์ : 2548
อ้างอิง : http://hdl.cqu.edu.au/10018/3692 , cqu:1911
ที่มา : Danastas, L P & Gadenne, D 2005, 'Social and environmental NGOs perceptions of corporate social disclosure in Australia', in 2005 AFAANZ Conference Proceedings, pp. 1-27.
ความเชี่ยวชาญ : -
ความสัมพันธ์ : 2005 AFAANZ Conference Proceedings. Melbourne, Vic. : Accounting and Finance Association of Australia and New Zealand, 2005. p. 1-27 27 pages Refereed 0975697617 , ACQUIRE [electronic resource] : Central Queensland University Institutional Repository.
ขอบเขตของเนื้อหา : -
บทคัดย่อ/คำอธิบาย :

This study investigates the opinions and attitudes of Australian social and environmental non-governmental organisations (NGOs) and contributes to the limited literature providing insights into these secondary stakeholders who attempt to influence the type and amount of corporate social disclosure (CSD). The results reveal a relative consistency in NGO viewpoints regarding CSD across time, despite differences in size, activity or interest. Social and environmental NGOs view CSD as insufficient even when relevant, and are skeptical that industry self-regulation is able to provide the required completeness of reporting. NGOs use words such as “honest, true, measurable and verifiable” in relation to the type of information they want to see disclosed by companies. This skepticism of self-regulation and overwhelming call for mandatory regulations may explain why social and environmental NGOs prefer to influence CSD indirectly, primarily by lobbying government.

บรรณานุกรม :
Danastas, Lauren. , Gadenne, David. . (2548). Social and environmental NGOs perceptions of corporate social disclosure in Australia.
    กรุงเทพมหานคร : Central Queensland University, Australia.
Danastas, Lauren. , Gadenne, David. . 2548. "Social and environmental NGOs perceptions of corporate social disclosure in Australia".
    กรุงเทพมหานคร : Central Queensland University, Australia.
Danastas, Lauren. , Gadenne, David. . "Social and environmental NGOs perceptions of corporate social disclosure in Australia."
    กรุงเทพมหานคร : Central Queensland University, Australia, 2548. Print.
Danastas, Lauren. , Gadenne, David. . Social and environmental NGOs perceptions of corporate social disclosure in Australia. กรุงเทพมหานคร : Central Queensland University, Australia; 2548.