During the past few decades, the trend of increasing industrial advancement and in the other hand environmental and natural resources limitation has been attracting worldwide attention in to environmental protection .Also growing demand of stakeholders from companies to adopt corporate social responsibility, incentive them to involve in social and environmental responsibility. Since globalization, corporations in developing countries are now tending to move in to global markets. So in order to gain acceptability in global markets, they have to show that they are implementing social and environmental responsibility. In the current study several theories that explain a company’s motivation to disclose social and environmental information; include: political economy theory, legitimacy theory, stakeholder theory and Institutional theory are introduced and the practical research belongs to above theories are presented.
Alikhani,R. and Maran Jori,M. (2014). Application of social and environmental information disclosure Theories. Accounting and Auditing Studies, 3(9), 36-53. doi: 10.22034/iaas.2014.103576
MLA
Alikhani,R. , and Maran Jori,M. . "Application of social and environmental information disclosure Theories", Accounting and Auditing Studies, 3, 9, 2014, 36-53. doi: 10.22034/iaas.2014.103576
HARVARD
Alikhani R., Maran Jori M. (2014). 'Application of social and environmental information disclosure Theories', Accounting and Auditing Studies, 3(9), pp. 36-53. doi: 10.22034/iaas.2014.103576
CHICAGO
R. Alikhani and M. Maran Jori, "Application of social and environmental information disclosure Theories," Accounting and Auditing Studies, 3 9 (2014): 36-53, doi: 10.22034/iaas.2014.103576
VANCOUVER
Alikhani R., Maran Jori M. Application of social and environmental information disclosure Theories. Accounting and Auditing Studies, 2014; 3(9): 36-53. doi: 10.22034/iaas.2014.103576
