A Note on Corporate Social Disclosure in Japan

Abstract

The purpose of this study is to investigate the practice of corporate social disclosure in Japan, which will not be familiar to those outside Japan. After briefly presenting an analytical viewpoint of this subject, it explains the media of corporate social disclosure in Japan and then investigates these disclosures according to the type of report and the type of industry. The practice of corporate social disclosure tends to be overlooked in Japan, as Japanese companies disclose no social information in their mandatory annual reports. However, it will be shown that they disclose some social information in the voluntary reports.

Citation

Yamagami, T. and Kokubu, K. (1991), "A Note on Corporate Social Disclosure in Japan", Accounting, Auditing & Accountability Journal, Vol. 4 No. 4. https://doi.org/10.1108/EUM0000000001932