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| Author: | Adams, C. Kuasirikun, N. |
| Title: | A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies |
| Journal: | European Accounting Review
2000 : VOL. 9:1, p. 53-80 |
| Index terms: | UNITED KINGDOM GERMANY PHARMACEUTICAL INDUSTRY |
| Language: | eng |
| Abstract: | This paper reports on a study of reporting on ethical issues' in the corporate annual reports of the largest UK and German chemical and pharmaceutical companies between 1985 and 1995. The study is both comparative and longitudinal in nature, examining in detail how ethical reporting practices developed differently in two Western nations. Despite the similarity in industry affiliations of the companies in the two samples, the study found substantial differences in the nature and patterns of reporting both across time and between the two countries studied. |
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