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Trends and determinants of corporate non-financial disclosure in Greece
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Skouloudis, Antonis, Jones, Nikoleta, Malesios, Chrisovaladis and Evangelinos, Konstantinos (2014) Trends and determinants of corporate non-financial disclosure in Greece. Journal of Cleaner Production, 68 . pp. 174-188. doi:10.1016/j.jclepro.2013.12.048 ISSN 0959-6526.
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Official URL: http://doi.org/10.1016/j.jclepro.2013.12.048
Abstract
An increasing number of business organizations around the world engage in the accounting for and reporting on non-financial aspects of performance, mainly within the domains of social and environmental responsibility. Using a composite disclosure index this study investigates the status of the non-financial disclosure practices of the top 100 companies operating in Greece. A number of determinants which potentially drive Greek firms to publicly disclose such information are examined, an investigation of the reporting practices of a subgroup of firms which is on the spotlight regarding their environmental performance is performed, while overlapping perspectives for the Greek case are outlined. The analysis suggests that only a small group of leading Greek firms appears to endorse a meaningful business-and-society dialogue as an instrument for stakeholder communication and the discharging of organizational accountability. Most other corporations still tend to treat such practices superficially and in an imprecise manner.
Item Type: | Journal Article | ||||||||
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Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HG Finance |
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Divisions: | Faculty of Arts > School for Cross-faculty Studies > Institute for Global Sustainable Development | ||||||||
Library of Congress Subject Headings (LCSH): | Financial disclosure -- Greece, Social responsibility of business -- Greece, Environmental responsibility -- Greece | ||||||||
Journal or Publication Title: | Journal of Cleaner Production | ||||||||
Publisher: | Elsevier BV | ||||||||
ISSN: | 0959-6526 | ||||||||
Official Date: | 1 April 2014 | ||||||||
Dates: |
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Volume: | 68 | ||||||||
Page Range: | pp. 174-188 | ||||||||
DOI: | 10.1016/j.jclepro.2013.12.048 | ||||||||
Status: | Peer Reviewed | ||||||||
Publication Status: | Published | ||||||||
Access rights to Published version: | Restricted or Subscription Access | ||||||||
Date of first compliant deposit: | 30 June 2023 | ||||||||
Date of first compliant Open Access: | 30 June 2023 | ||||||||
RIOXX Funder/Project Grant: |
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