Survey – Reporting
Table 1 shows “community concerns” as being of most
importance in the decision to disclose social and environmental
information with a mean score of quite important. “Shareholder/
investor rights to information” ranks as the second most important
factor, and “customer concerns” , “employee concerns” and
“corporate image” also have significant influence on the decision
with mean scores between important and quite important. The
strong importance of shareholders and customers in the decision to
report is consistent with the results of Wilmshurst and Frost (2000).