Motivations for corporate social and environmental reporting: New Zealand evidence

摘要: Purpose This paper aims to investigate corporate motivations for voluntarily reporting social and environmental information in New Zealand. The approach used this study also gives the opportunity gain insights into internal systems views of companies allows authors make better judgements intentions undertaking responsibility (CSR) reporting. Design/methodology/approach A survey is then extended match responses with content analysis results actual company reporting. are examined both individually collectively gather more context motivations. Findings The find that community concerns shareholder rights were most important factors influenced companies’ decision report. driving force a sustainability agenda within these usually member senior management. frameworks highly formalised not frequently used, external assurance CSR was lacking there low levels stakeholder engagement. A commitment comprehensive disclosures accepting towards range stakeholders were, therefore, evidence. Research limitations/implications For researchers, value further revising techniques expanding existing research methods area. brings together topics from across literature, including characteristics, systems, engagement, motivation reporting. Practical implications The suggest Zealand currently fully committed likely create impression being concerned about increase legitimacy society. highlight importance having ensure accurate comprehensive. Originality/value The contribute literature by providing current view report or