An Investigation of the Corporate Social Disclosures of SMEs Listed on the Australian Stock Exchange

摘要：

There has been extensive research on corporate social reporting (CSR) over the past few decades with much of it focused on large companies. Yet the proliferation of small and medium - sized enterprises (SMEs) in both developed and developing countries in terms of numbers of companies and breadth of industries would support a greater scrutiny of their activities. This study undertakes an investigation of the extent of corporate social disclosures in annual reports and on corporate websites of SMEs which are listed on the Australian Stock Exchange. Findings show that SMEs are focusing mainly on giving out information about their product, rather than social and environmental disclosures.

关键词： small and medium-sized enterprises (SMEs) corporate social reporting disclosure triple bottom line (TBL) reporting global reporting initiative (GRI)

作者: Meropy Barut

作者单位: Swinburne University of Technology, Australia

会议类型: 国际会议

会议名称: The Thirteenth West Lake International Conference on Small & Medium Business(第十三届西湖国际中小企业研讨会 WLICSMB2011)

会议地点: 杭州

会议语种:英文

页码: 348-358

在线出版日期: 2011-10-15（万方平台首次上网日期，不代表论文的发表时间）