TAILIEUCHUNG - Corporate Social Disclosures and Accounting Theories: An Investigation

· Net benefit vs. user cost method of calculating depletion. These are two different methods for estimating the depletion of natural capital. The net benefit method is much simpler than the user cost method, and therefore has been used widely. It is considered technically incorrect by economists; however, those who use it feel that despite its inaccuracy it offers an acceptable proxy value for depletion. · Inclusion of "maintenance costs." Maintenance costs are the expenditures that a country would have to make in order for its use of the environment to be sustainable. Some experts on environmental accounting believe that these should be deducted from the accounts to. | Corporate Social Disclosures and Accounting Theories An Investigation René Orij Leiden University The Netherlands Prepared for the 30th Annual Congress of the European Accounting Association Lisbon 25th to 27th April 2007 Version Abstract This study reviews the use of accounting theory in explaining corporate social disclosure behaviour. The synthesis research of accounting disclosure and corporate social responsibility research is examined. Specifically the use of the positive accounting theory is analysed but also critical studies on the use of this theory. Also legitimacy theory was used in the past as the theoretical basis for corporate social disclosures which is also discussed on its merits. Voluntary accounting disclosure research which has not been used to explain social disclosures in the past is examined for its usefulness. The combination of social disclosures behaviour and voluntary accounting disclosures turns out to be a promising new field of research. Preface Corporate Social Responsibility CSR and its related disclosures have been on the research agenda since many years. The CSR-research was stimulated by the hopes that society could benefit from it Margolis and Walsh 2003 . The more than 30-year1 search for a relationship between corporate social performance CSP and corporate financial performance CFP has not brought much consistent proof of any clear motive for corporations to get involved in CSR. This could have fed the hope for society that companies really were willing to do well for society. According to Margolis and Walsh 2001 the lack of clear proof is due to a nonexisting theoretical foundation of the empirically revealed relations between CSP and CFP. The questionable quality of the performed research was also mentioned by Margolis and Walsh. They reviewed all kinds of possible studies on relationships between CSP and CFP. They refer to the tension between the different roles of the corporation while pursuing financial or social .

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