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Title: Stakeholders Inclusiveness and Corporate Legitimacy: A Comparative Study of Social and Economic Reporting of Multinational Companies in Australia, South Africa and United Kingdom
Contributor(s): Ahulu, Helena K (author); Yarram, Subba Reddy  (author); Farooque, Omar  (author)orcid 
Publication Date: 2012
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Abstract: This study investigates corporate social and economic disclosure as an integral part of sustainability reporting to observe voluntary compliance with stakeholders' inclusiveness and corporate legitimacy phenomenon. Following Global Reporting Initiative (GRI) Guidelines (G3) on sustainability, a sample of 67 Multinational Enterprises (MNEs) in Australia, United Kingdom and South Africa for the period 2008 and 2009 is examined. Empirical results provide evidence of stakeholders' inclusiveness and corporate legitimacy in voluntary social and economic reporting in the three selected countries. Findings show significant influence of industry sector and firm size on social reporting along with limited influence of firm age. Again, industry, board structure and assurance appear to have significant impact on economic reporting. These findings have important policy implications for the companies, investors, regulators and stakeholders faced with investment, consumption and production decisions.
Publication Type: Conference Publication
Conference Details: Ninth International Global Academy of Business and Economic Research (GABER) Conference, New York, United States of America, 4th - 6th October, 2012
Source of Publication: Ninth International GABER Conference Proceedings: Issues in Global Research In Business & Economics, p. 55-78
Publisher: FIZJA International Business, Inc
Place of Publication: Madison, United States of America
ISSN: 1940-5391
Field of Research (FOR): 150106 Sustainability Accounting and Reporting
Socio-Economic Objective (SEO): 900299 Property, Business Support Services and Trade not elsewhere classified
Peer Reviewed: Yes
HERDC Category Description: E1 Refereed Scholarly Conference Publication
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Series Name: Global Academy of Business and Economic Research International Conference Proceedings
Series Number : 9
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