期刊名称:The Journal of Sustainable Development in Africa (JSDA)
电子版ISSN:1520-5509
出版年度:2011
卷号:13
期号:1
出版社:Institute of Sustainable Development in Africa
摘要:This paper investigates the association between firms’ characteristics and the level of corporate social disclosures in the
Nigerian financial sector. Using the judgmental sampling technique, a total of 31 listed firms have been selected for this
study based on their level of market capitalization and direct financing of most firms from the manufacturing industry. Also,
using the content analysis method of eliciting data, a scoring scheme was used for measuring the extent of corporate social
disclosure in the annual report. The study observed that a positive association existed between a firm’s characteristics and the
level of corporate social disclosure. In addition, the paper observed that corporate social disclosures by listed firms are still in
its infancy. The paper therefore calls for standard setting bodies to put in place a corporate social environmental reporting
framework, in order to improve the level of corporate social disclosures among of listed firms in the financial industry.