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What is Factors Associated With The Social and Environmental Reporting of about?

This study examines the extent of social and environmental reporting (SER) among 47 Australian companies, revealing that SER is generally low, particularly among smaller firms, while larger organizations in the Industrial Transport sector report more extensively. The research identifies that companies with negative returns on assets tend to disclose more social information, and the extent of disclosure is not influenced by the company

Author

Youssef Ghizlane

Language

EN