The impact of community expectations on corporate community involvement disclosures in the UK

Kemi C. Yekini*, Ismail Adelopo, Emmanuel Adegbite

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

Abstract

Despite increase mistrust between corporations and societies in the aftermath of the global corporate misbehaviours, the literature examining the impact of community concerns on corporate communications is undeveloped. Our paper is timely; it contributes to the literature on corporate social responsibility (CSR) by considering the impacts of community expectations on Corporate Community Involvement Disclosures (CCID) using a ten-year panel study. We advance CSR communication research by providing a fresh theoretical perspective – media-agenda-setting theory – to the broad CSR debate and the CCID subset of this debate. Our findings support the media-agenda theoretical expectation and provide important practice and policy recommendations for improving interactions between corporations and their communities.

Original languageEnglish
Pages (from-to)234-252
Number of pages19
JournalAccounting Forum
Volume41
Issue number3
DOIs
Publication statusPublished - 1 Sept 2017

Keywords

  • Community expectations
  • Community involvement disclosures
  • Media agenda-setting theory
  • Panel study

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