Corporate social reporting in Singapore.

Abstract

Thus far, there have been numerous studies on social responsibility accounting. This research aims to adapt a study done by McComb (1978) and apply it to the Singapore context. The research presents the findings of disclosure trends among public listed companies, government-linked companies and statutory boards for the period from 1984 to 1994. It also looked into the extent and nature of disclosure among the various industrial sectors. The scope of the research covers 66 randomly chosen companies listed in the Stock Exchange of Singapore (SES), 21 statutory boards and 18 government-linked companies. The four areas of social disclosure as found in the study (McComb) are environment, employees, product-related and community service. The structure of the study is as follows: review literature, examination of the annual reports for disclosures, analysis of data, results and conclusions.