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Corporate social reporting in the Republic of Ireland: an analysis from 1991 to 1995

O'Dwyer, Brendan (1999) Corporate social reporting in the Republic of Ireland: an analysis from 1991 to 1995. DCU Business School Research Paper Series. (Paper No. 35). Dublin City University Business School, Ireland. ISSN: 1393-290X

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Abstract

This paper reports on the results of a five year study of the corporate social reporting (CSR) practices of listed companies in the Republic of Ireland. CSR has a long history of both practice and research in western Europe but this is the first detailed study of its kind in Ireland. The results show that disclosure levels in Ireland were quite low throughout the five year period with larger companies tending to disclose more information. Mandatory disclosures relating to human resources information tended to predominate with only a limited number of companies reporting detailed voluntary information on a consistent basis. The increasing trends in environmental disclosure in western European surveys were not evident in the sample. Although different average volumes of disclosure were found between different industry sectors, these were only statistically significant in the first three years of the study.

Item Type:Working Paper (No. 35)
Refereed:No
Uncontrolled Keywords:Corporate Social Reporting;
Subjects:Business > Business ethics
DCU Faculties and Centres:DCU Faculties and Schools > DCU Business School > DCU Business School Research Paper Series
Publisher:Dublin City University Business School
Use License:This item is licensed under a Creative Commons Attribution-NonCommercial-Share Alike 3.0 License. View License
ID Code:2221
Deposited On:05 Jan 2009 14:42 by Rachel Keegan. Last Modified 05 Mar 2009 13:26

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