Social responsibility reporting in Singapore
The issue of corporate social reporting involves many activities that result in externalities. The existence of these external economies or external diseconomies results from activities which affect parties to business enterprises but are not captured by the standard financial statements of the b...
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| Main Authors: | , , |
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| Format: | Final Year Project |
| Language: | English |
| Published: |
2015
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/63938 |
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| Institution: | Nanyang Technological University |
| Language: | English |
| Summary: | The issue of corporate social reporting involves many activities that result in
externalities. The existence of these external economies or external diseconomies
results from activities which affect parties to business enterprises but are not
captured by the standard financial statements of the business enterprise.
However, to date, an appropriate measurement system has not yet been agreed
upon. Thus, the current state of social reporting by corporations remains
principally voluntary.
The objective of this study is to investigate the types, that is, the four areas of
, social disclosure: human resource, products and services, community involvement
and physical environment; and the extent of social disclosure found in the annual
reports of public listed companies. The study also investigates the relationships
between corporate characteristics and social disclosure. The corporate
characteristics examined are size, profitability and industrial background.
The study found that the two most popular types of disclosure were human
resource and products and services and the most common form of quantitative
disclosure was the value added statement. Four statistical tests were conducted to
examine the relationship between corporate characteristics and social disclosure.
The study concluded that the size in terms of total assets and turnover of the
corporation may not be correlated to the amount of social disclosure; test of the
correlation between profitability and the amount of social disclosure also showed
no correlation. However, the chi-square test provided evidence that social
disclosure may be dependent upon the type of industry in which the firm operates
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