Corporate social disclosure: Effect of perceptions on support of environmental group members

Abstract

This study investigates the relationship between the perception of organisational corporate social and environmental disclosure (CSD) held by environmental group members and their support for organisations. Due to the significant costs associated with the provision of CSD, it is important to examine what benefits may or may not ensue from CSD provision.

A review of the literature revealed a lack of research examining the views of CSD held by stakeholders. A specifically developed questionnaire was sent to members of six environmental groups listed on the Green Pages web-site. In total, 36 questionnaires were returned, limiting the results of the study. A regression analysis was undertaken, which revealed no significant relationship between perception and support. A lack of knowledge of CSD appears to constrain respondents’ perceptions. However, a negative feeling towards CSD was received from a number of respondents.