The development of legal disclosure requirements

The case of charitable donations

Research output: Contribution to journalArticle

3 Citations (Scopus)

Abstract

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
Volume20
Issue number77
DOIs
Publication statusPublished - 1989
Externally publishedYes

Fingerprint

Disclosure requirements
Charitable donations
Company law
Charitable contributions
Labor
Financial disclosure
Law reform
Mandatory disclosure
Government
Donation

Cite this

@article{fcd077097a26459c85fa9ceb2a36f1d3,
title = "The development of legal disclosure requirements: The case of charitable donations",
abstract = "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.",
author = "Christopher Cowton",
year = "1989",
doi = "10.1080/00014788.1989.9729391",
language = "English",
volume = "20",
pages = "25--30",
journal = "Accounting and Business Research",
issn = "0001-4788",
publisher = "Routledge",
number = "77",

}

The development of legal disclosure requirements : The case of charitable donations. / Cowton, Christopher.

In: Accounting and Business Research, Vol. 20, No. 77, 1989, p. 25-30.

Research output: Contribution to journalArticle

TY - JOUR

T1 - The development of legal disclosure requirements

T2 - The case of charitable donations

AU - Cowton, Christopher

PY - 1989

Y1 - 1989

N2 - 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.

AB - 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.

U2 - 10.1080/00014788.1989.9729391

DO - 10.1080/00014788.1989.9729391

M3 - Article

VL - 20

SP - 25

EP - 30

JO - Accounting and Business Research

JF - Accounting and Business Research

SN - 0001-4788

IS - 77

ER -