The development of legal disclosure requirements: The case of charitable donations

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The requirement that companies disclose the extent of their charitable contributions is an unusual feature of British company law. The purpose of this paper is to trace the development of the requirement from the opinion of the Jenkins Committee on company law reform, that no separate requirement be introduced, through to its appearance in the Companies Act 1967. Drawing on records of Parliamentary debates for the details of the views expressed and the arguments advanced, the paper demonstrates how a Labour Government's desire to have political donations revealed led to the introduction of mandatory disclosure of charitable contributions. The paper is thus a case study of the making of the law relating to financial disclosure.
Original languageEnglish
Pages (from-to)25-30
Number of pages6
JournalAccounting and Business Research
Issue number77
Publication statusPublished - 1989
Externally publishedYes


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