CSR Assignment Main
ACC704 BUSINESS ETHICS & GOVERNANCE
MAJOR ASSIGNMENT
T1 2015
Topic: CSR Disclosure in Public Listed Companies Annual Report - Fiji
Name: Sanjini Devi Singh
ID: S2009003935
Declaration
I hereby declare that this project was entirely my own work and that any additional sources of information have been duly cited. I hereby declare that any internet sources from which I have quoted or drawn reference have been referenced in the contents list.
Name: Sanjini Devi Singh
Signature: ………………
Date: 29thMarch 2015
Acknowledgement
In studing this research I would like to acknowledge the following people who provided assistance and guidance:
Mrs.AmbalikanKutty – Vodafone ATH Foundation - Fiji
Thus without her support this paper wouldn’t have been successfully completed.
Table of Contents
Abstract
1.0 Introduction 1 – 2
2.0 Literature Review 2 – 4
3.0 Methodology 4 3.1 Limitations 5 3.2 Legitimacy Theory 5 - 6
4.0 Vodafone ATH Foundation Fiji and CSR 6 - 8
5.0 Research Finding / Results 8 - 10
6.0 Analysis / Discussion 10 - 12
7.0 Conclusion / Recommendations 12 - 14
8.0 References 15 -18
9.0 Appendix 19 - 20
CSR Disclosure in Public Listed Companies Annual Report- Fiji
ABSTRACT
This paper aims to study the extent and nature of CSR disclosure of information by public companies listed in the South Pacific Stock Exchange in Fiji. The paper aims to extend the literature on voluntary disclosure of information in a developing country context.
The empirical data was gathered from the years 2009 to 2014 to give a longitudinal account of voluntary disclosure. The paper is informed by legitimacy theory. Data were gathered from the annual reports of fifteen companies listed on the South Pacific Stock Exchange in Fiji.
We find that the levels of voluntary disclosure in Fijian listed companies are low and do not support the
MAJOR ASSIGNMENT
T1 2015
Topic: CSR Disclosure in Public Listed Companies Annual Report - Fiji
Name: Sanjini Devi Singh
ID: S2009003935
Declaration
I hereby declare that this project was entirely my own work and that any additional sources of information have been duly cited. I hereby declare that any internet sources from which I have quoted or drawn reference have been referenced in the contents list.
Name: Sanjini Devi Singh
Signature: ………………
Date: 29thMarch 2015
Acknowledgement
In studing this research I would like to acknowledge the following people who provided assistance and guidance:
Mrs.AmbalikanKutty – Vodafone ATH Foundation - Fiji
Thus without her support this paper wouldn’t have been successfully completed.
Table of Contents
Abstract
1.0 Introduction 1 – 2
2.0 Literature Review 2 – 4
3.0 Methodology 4 3.1 Limitations 5 3.2 Legitimacy Theory 5 - 6
4.0 Vodafone ATH Foundation Fiji and CSR 6 - 8
5.0 Research Finding / Results 8 - 10
6.0 Analysis / Discussion 10 - 12
7.0 Conclusion / Recommendations 12 - 14
8.0 References 15 -18
9.0 Appendix 19 - 20
CSR Disclosure in Public Listed Companies Annual Report- Fiji
ABSTRACT
This paper aims to study the extent and nature of CSR disclosure of information by public companies listed in the South Pacific Stock Exchange in Fiji. The paper aims to extend the literature on voluntary disclosure of information in a developing country context.
The empirical data was gathered from the years 2009 to 2014 to give a longitudinal account of voluntary disclosure. The paper is informed by legitimacy theory. Data were gathered from the annual reports of fifteen companies listed on the South Pacific Stock Exchange in Fiji.
We find that the levels of voluntary disclosure in Fijian listed companies are low and do not support the
References: 1.0 Introduction Corporate annual reports are the major medium through which a company delivers information including those of voluntary disclosure to the users (Deeganet al., 2002) 2.0 LITERATURE REVIEW Various regulations exist that require companies to disclose obligatory information in their annual reports (Brown and Deegan, 1998; Neu et al., 1998)