Journal article

Discussion of 'Strange bedfellows? Voluntary CSR disclosure and politics'

Vic Naiker

ACCOUNTING AND FINANCE | WILEY-BLACKWELL | Published : 2013

Abstract

This article discusses the paper by Griffin and Sun (2013). Griffin and Sun (2013) investigate (i) the association between the company individuals and stakeholders political interests and the intensity of voluntary corporate social responsibility (CSR) disclosures, and (ii) investors response to these CSR disclosures. This discussion focuses on issues relating to five key areas of Griffin and Sun (2013), namely, the relationship between political interests and CSR disclosure intensity, the relationship between political interests and investors reactions to CSR disclosure, the political interest proxies employed, sample selection and the empirical analyses. © 2013 AFAANZ.

University of Melbourne Researchers