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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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.
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