An empirical study of corporate social and environmental communication
Assoc. Prof. Grantley Taylor
Dr Bikram Chatterjee
Prof. Greg Tower
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School of Accounting, Curtin Business School
The theoretical contribution of this study is the successful testing of legitimacy theory in the context of an emerging economy. This study finds a low extent (13.57%) of social (10.44%) and environmental (17.98%) disclosure (SED) practices of Indian textile and apparel listed firms over 2010-2012. Firm size (+), brand development (+), audit committee independence (+), profitability (+), CEO duality (-) and award obtained (+) are significant predictors of the extent of SED. Economically, firm size and brand development are major determinants.