caa a22 4500 465816762 CHVBK 20180323112125.0 cr unu---uuuuu 170327e19900101xx s 000 0 eng 10.1007/BF00382566 doi (NATIONALLICENCE)springer-10.1007/BF00382566 Attitudes towards corporate social responsibility and perceived importance of social responsibility information characteristics in a decision context [Elektronische Daten] [Hai Teoh, Godwin Shiu] This study addressed the questions of perceived importance of social responsibility information (SRI) characteristics in a decision context, as well as the attitudes of institutional investors toward social responsibility involvement. The results showed that SRI presently disclosed in company annual reports did not have any significant impact on institutional investors' decisions. However, if SRI were presented in quantified, financial form, and were focused on product improvement and fair business practices, such information would be perceived as more important for investment decisions. Attitudes toward corporate social responsibility also suggested that institutional investors were not totally opposed to company involvement in social activities. Kluwer Academic Publishers, 1990 Teoh Hai Department of Accountancy, University of Wollongong, New South Wales, Australia aut Shiu Godwin Department of Accountancy, University of Wollongong, New South Wales, Australia aut Journal of Business Ethics Kluwer Academic Publishers 9/1(1990-01-01), 71-77 0167-4544 9:1<71 1990 9 10551 https://doi.org/10.1007/BF00382566 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1007/BF00382566 text/html Onlinezugriff via DOI NATIONALLICENCE 700 1- Teoh Hai Department of Accountancy, University of Wollongong, New South Wales, Australia aut NATIONALLICENCE 700 1- Shiu Godwin Department of Accountancy, University of Wollongong, New South Wales, Australia aut NATIONALLICENCE 773 0- Journal of Business Ethics Kluwer Academic Publishers 9/1(1990-01-01), 71-77 0167-4544 9:1<71 1990 9 10551 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer