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二、英文部分
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＊Futhrie, J., and L. Parker. 1990. Corporate social disclosure practice: A comparative international analysis. Advances in Public Interest Accounting 3: 159-176.
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＊Neu, D., H. Warsame, and K. Pedwell. 1998. Managing public impressions: Environmental disclosures in annual reports. Accounting, Organization and Society 123: 265-282.
＊Patten, D. M. 1991. Exposure, legitimacy and social disclosure. Journal of Accounting and Public Policy 10: 297-308.
Patten, D. M. 1992. Intra-industry environmental disclosures in response to the Alaskan Oil Spill: A note on legitimacy theory. Accounting, Organizations and Society 17(5): 471-475.
Roberts, R. W. 1992. Determinants of corporate social responsibility disclosure: An application of stakeholder theory. Accounting, Organizations and Society 17(6): 595-612.
＊Trotman, K. T. 1979. Social responsibility disclosures by Australian companies. Chartered Accountant in Australia: 24-28.
＊Ullmann, A. 1985. Data in search of a theory: A critical examination of the relationship among social performance, social disclosure, and economic performance. Academy of Management Review: 540-577.
Walden, D. W., and B. N. Schwarts. 1997. Environmental disclosures and public policy pressure. Journal of Accounting and Public Policy 16: 125-154.
Wiseman, J. 1982. An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society 7(1): 53-63.
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