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dc.contributor.authorDitlev-Simonsen, Caroline D.
dc.date.accessioned2012-01-03T12:18:47Z
dc.date.available2012-01-03T12:18:47Z
dc.date.issued2010
dc.identifier.citationIssues in Social and Environmental Accounting, 4 (2010) 2: 136-148
dc.identifier.issn1978-0591
dc.identifier.urihttp://hdl.handle.net/11250/93428
dc.descriptionThis is the author's final, refereed version of the article, before published in the ISEA journal. Link to publisher: http://isea.icseard.uns.ac.id/journal.php Fulltext of the published article available in the EBSCO database Business Source Completeno_NO
dc.description.abstractThis paper investigates the history of, and trends in, non-financial reporting, based on title analysis. The database consists of the titles of non-financial reports issued by FT 500 corporations from 1989 to 2007. The frequency and development of the three key words environment, sustainability and responsibility (coded as “environment”, “sustainab” and “responsib” to catch relevant versions) are investigated. The key words were initially applied by a few companies, and then grew in popularity. While “sustainab” and “responsib” are still growing in popularity, “environment” grew, peaked around 2002 and then reduced in frequency as a term in the titles. Based on business theories, the paper discusses alternative explanations for why corporations introduced the new key words in their non-financial reports. Whereas issuing non-financial reports can be understood from a legitimacy perspective, the introduction of new key words in the titles can be explained by a multitude of alternative theories.no_NO
dc.language.isoengno_NO
dc.publisherIndonesian Center for Social & Environmental Accounting Research and Developmentno_NO
dc.subjectNon-financial reportingno_NO
dc.subjectenvironmentno_NO
dc.subjectsustainabilityno_NO
dc.subjectresponsibilityno_NO
dc.subjectCSRno_NO
dc.titleHistorical account of key words in non-financial report titles. A review of FT 500 corporations from 1989 to 2007no_NO
dc.typeJournal articleno_NO
dc.typePeer reviewedno_NO
dc.source.pagenumber136-148no_NO
dc.source.volume4no_NO
dc.source.journalIssues in Social and Environmental Accountingno_NO
dc.source.issue2no_NO


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