Social reporting by companies listed on the Alternative Investment Market

Article

Parsa, S. and Kouhy, R. 2007. Social reporting by companies listed on the Alternative Investment Market. Journal of Business Ethics. https://doi.org/10.1007/s10551-007-9402-8
TypeArticle
TitleSocial reporting by companies listed on the Alternative Investment Market
AuthorsParsa, S. and Kouhy, R.
Abstract

While the existing literature focuses on the disclosure of social information mainly by large companies, this paper concentrates on the disclosure of social information by small- and medium-sized companies (SME) listed on the Alternative Investment Market (AIM) in the U.K. The paper investigates the prevalent view that SMEs are unlikely to report social information due to their financial constraints and the perception that they have very little social conduct on which to report. Our overall evidence illustrates that, contrary to this view, SMEs report social information regardless of their financial constraints, most likely in the same manner as large companies do, because they realise the significance of social reporting in establishing and retaining their corporate reputation.

JournalJournal of Business Ethics
ISSN1573-0697
Publication dates
PrintApr 2007
Publication process dates
Deposited03 Dec 2008
Output statusPublished
Digital Object Identifier (DOI)https://doi.org/10.1007/s10551-007-9402-8
LanguageEnglish
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