The impact of the business case for sustainable development upon New Zealand organisations
Simpson, Rebecca
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Cite this item:
Simpson, R. (2005, October 17). The impact of the business case for sustainable development upon New Zealand organisations (Dissertation, Bachelor of Commerce with Honours). Retrieved from http://hdl.handle.net/10523/1218
Permanent link to OUR Archive version:
http://hdl.handle.net/10523/1218
Abstract:
Corporate social disclosure is the provision of information regarding the impact of an organisation upon the natural environment and society. There is no consensus in the literature as to why some organisations voluntarily provide this information although one explanation for this may be the business case for sustainable development (BCSD).
The impact of the BCSD upon New Zealand organisations was assessed by comparing their corporate social disclosure and profitability over a four year period with organisations that do not adopt the BCSD. The impact of legitimacy and stakeholder theories upon the BCSD and the disclosure of organisations was also considered. An assessment was also made regarding the compliance of those adopting the BCSD with social and environmental legislation.
The findings suggest that there is no difference, with regard to corporate social disclosure and profitability, between organisations who adopt the BCSD and those who do not. The disclosures made by the sample were also found, in some instances, to be consistent with the explanations of corporate social disclosure put forward by legitimacy and stakeholder theories. Furthermore, some organisations who have adopted the BCSD were found to have acted inconsistently with its philosophy by breaching employee-related legislation and making no disclosure of this.
It appears that the BCSD has not been fully integrated into the activities of those who profess to adopt it. It is believed that until organisations take this step, their behaviour and disclosure of social and environmental information is unlikely to be improved.
Date:
2005-10-17
Degree Name:
Bachelor of Commerce with Honours
Degree Discipline:
Accountancy and Business Law
Pages:
146
Research Type:
Dissertation
Collections
- Dissertation - Honours [492]
- Accountancy and Finance [273]