Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies

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Abstract

This paper investigates the social and environmental disclosure practices of two large multinational companies, specifically Nike and Hennes & Mauritz. Utilising a jointconsideration of legitimacy theory and media agenda setting theory, we investigate the linkage between negative media attention, and positive corporate social and environmental disclosures. Our results generally support a view that for those industry-related social and environmental issues attracting the greatest amount of negative media attention, thesecorporations react by providing positive social and environmental disclosures. The results were particularly significant in relation to labour practices in developing countries -the issue attracting the greatest amount of negative media attention for the companies in question.

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APA

Islam, M. A., & Deegan, C. (2010). Media pressures and corporate disclosure of social responsibility performance information: A study of two global clothing and sports retail companies. Accounting and Business Research, 40(2), 131–148. https://doi.org/10.1080/00014788.2010.9663388

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