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CSEAR database of UK social disclosures

1979 -1999

Introduction

The CSEAR UK Social Disclosure Database is a series of spreadsheets which record the volumes of social and environmental disclosure by UK companies in their Annual Reports from 1979 to 1999. The data has been collected via a detailed content analysis of the whole of the companies' Annual Report on a year-by-year basis. The process, as well as an example of how the data can be used, is to be found in:

Gray R.H., R.Kouhy and S.Lavers (1995a) "Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure" Accounting Auditing and Accountability Journal 8(2) (pp47-77)

Gray R.H., R.Kouhy and S.Lavers (1995b) "Constructing a research database of social and environmental reporting by UK companies: A methodological note" Accounting Auditing and Accountability Journal 8(2) (pp78-101)

Attached to this introduction are a series of files, some providing detail of the sample, the data collection and the decision rules for the different categories of social disclosure, and some providing the data itself.

Members are very welcome to use this data in any way they find useful and all that is required is an acknowledgement of CSEAR. The data has been used by other researchers in a number of ways which include:

  • volumes of social and environmental disclosure - in total, by topic, by detail or split between voluntary and mandatory - to establish trends;
  • volumes of social and environmental disclosure - in total, by topic, by detail or split between voluntary and mandatory - to regress against corporate characteristics and/or measures of financial performance;
  • to study specific elements of disclosure and their changes over time;
  • to identify high and low disclosing companies over time or as exemplars;
  • to identify unusual or innovative disclosure over time.

Acknowledgements

CSEAR gratefully acknowledges the financial support of ICAEW which provided for the initial pilot survey (1979-1987) when setting up the database. The financial support of ICAS is gratefully acknowledged which supported CSEAR in adding the later years to the database, data-checking and getting the database into a form for publication.

Many people have helped with the database and it is appropriate to say a big thank you to Theresa Burton, Simon Lavers, Mohammed Javad, Mahmud Momin and Alan Murray.

Method

Data (in Excel Spreadsheets)

  • CSRData79-87 (Excel, 321 KB) 1979-1987 Pilot (Partial sample) of UK social and environmental disclosures
  • CSRData88 (Excel, 99 KB) 1988 UK social and environmental disclosures
  • CSRData89 (Excel, 108 KB) 1989 UK social and environmental disclosures
  • CSRData90 (Excel, 109 KB) 1990 UK social and environmental disclosures
  • CSRData91 (Excel, 114 KB) 1991 UK social and environmental disclosures
  • CSRData92 (Excel, 86 KB) 1992 UK social and environmental disclosures
  • CSRData93 (Excel, 108 KB) 1993 UK social and environmental disclosures
  • CSRData94 (Excel, 106 KB) 1994 UK social and environmental disclosures
  • CSRData95 (Excel, 100 KB) 1995 UK social and environmental disclosures
  • CSRData96 (Excel, 96 KB) 1996 UK social and environmental disclosures
  • CSRData97 (Excel, 138 KB) 1997 UK social and environmental disclosures
  • CSRData88-97 (Excel, 1,152 KB) 1988-1997 UK social and environmental disclosures (in one sheet)