The major longitudinal studies have been carried out by Gray et al. (1995a) who, in a
13-year period in the UK, documented a general increase (with some fluctuations) in
CSR. Trotman (1979) looked at Australian companies and showed an increasing level
of reporting, as did Deegan and Gordon (1996) who looked at the period 1980-1991.
O’Dwyer (2001) examined reporting in Ireland in 1999/2000 and compared it to the
1991-1995 findings, with only a small difference being evidenced. In New Zealand Ng
(1985) found little change over a three-year period (Table I).