lnu.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
What  explains the extent and content of social and environmental disclosures on  corporate websites: a study of social and environmental reporting in Swedish  listed corporations,
Högskolan i Halmstad.
Lunds universitet.
Högskolan i Halmstad. (The Corporate Governance Research Group at Linnæus University)ORCID iD: 0000-0001-5098-1618
2009 (English)In: Corporate Social Responsibility and Environmental Management, ISSN 1535-3958, E-ISSN 1535-3966, Vol. 16, no 6, 352-364 p.Article in journal (Refereed) Published
Abstract [en]

The demand for information and transparency from corporations has increased over the

last few years. Today, there are other information dissemination channels besides annual

fi nancial statements. One important channel is the Internet. The aim of this study is to

explain the extent and content of social disclosure information on corporations’ websites

.

The empirical data in this study is based on annual fi nancial statements and such websites.

A multi-theoretical framework is used in order to explain the extent and content of social

disclosures on corporate websites. The fi ndings support the positive correlation of size and

profi tability with the content of social disclosure information on these websites. In general,

State-owned corporations disclose more social information on their websites than privately

owned corporations do. There are signifi cant differences between different industries. This

is true regarding not only the extent of social disclosures, but also their content.

Place, publisher, year, edition, pages
Wiley , 2009. Vol. 16, no 6, 352-364 p.
National Category
Business Administration
Research subject
Economy, Business administration
Identifiers
URN: urn:nbn:se:lnu:diva-15263DOI: 10.1002/csr.194OAI: oai:DiVA.org:lnu-15263DiVA: diva2:452495
Available from: 2011-10-31 Created: 2011-10-31 Last updated: 2015-05-26Bibliographically approved

Open Access in DiVA

No full text

Other links

Publisher's full text

Search in DiVA

By author/editor
Collin, Sven-Olof Yrjö
In the same journal
Corporate Social Responsibility and Environmental Management
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

Altmetric score

Total: 95 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf