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

Cite this