The Impact of Corporate Characteristics and Corporate Governance on Corporate Social and Environmental Disclosure: A Literature Review

  •  Omer Elsakit    
  •  Andrew Worthington    


This paper aims at investigating the impact of corporate characteristics and corporate governance upon the leveland extent of corporate social and environmental disclosure, with special reference to the case of banks. Adesk-based research method has been used, by discussing and criticizing, where appropriate, the results of somerelated studies. The paper confirms the importance of these factors in determining the level and extent of suchdisclosure.

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