publication . Master thesis . 2013

Factors effecting Corporate Social Responsibility disclosure ratings:an empirical study of Finnish listed companies

Roitto, A. (Artturi);
Open Access English
  • Published: 23 May 2013
  • Publisher: University of Oulu
  • Country: Finland
Abstract
As Corporate Social Responsibility (CSR) disclosure is becoming more common practise amongst companies, it is valuable to understand the underlying factors involved. The Goal of this thesis is to examine if the factors suggested by previous studies seem to have significance in a Finnish sample composed of 31 listed companies. As an ancillary research question linkage between Corporate Governance recommendation deviations and CSR ratings were examined. The research was executed by utilizing raw data from Thomson ONE Banker financial database, public information available in the 2012 annual reports, corporate governance statements and company web sites. This data ...
Subjects
free text keywords: Accounting
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