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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

Tagesson, Torbjorn ; Blank, Veronica ; Broberg, Pernilla LU and Collin, Sven-Olof (2009) In Corporate Social Responsibility and Environmental Management 16(6). p.352-364
Abstract
The demand for information and transparency from corporations has increased over the last few years. Today, there are other information dissemination channels besides annual financial 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 financial 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 findings support the positive correlation of size and profitability with the content of social disclosure information on these websites. In general, State-owned corporations... (More)
The demand for information and transparency from corporations has increased over the last few years. Today, there are other information dissemination channels besides annual financial 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 financial 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 findings support the positive correlation of size and profitability 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 significant differences between different industries. This is true regarding not only the extent of social disclosures, but also their content. Copyright (C) 2009 John Wiley & Sons, Ltd and ERP Environment. (Less)
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author
; ; and
organization
publishing date
type
Contribution to journal
publication status
published
subject
keywords
websites, CSER, social disclosures
in
Corporate Social Responsibility and Environmental Management
volume
16
issue
6
pages
352 - 364
publisher
John Wiley & Sons Inc.
external identifiers
  • wos:000281647000005
  • scopus:70450160687
ISSN
1535-3966
DOI
10.1002/csr.194
language
English
LU publication?
yes
id
1cf0179c-299c-4df2-a482-574eb5bfd1ec (old id 1697990)
date added to LUP
2016-04-01 11:35:49
date last changed
2021-10-10 04:29:25
@article{1cf0179c-299c-4df2-a482-574eb5bfd1ec,
  abstract     = {The demand for information and transparency from corporations has increased over the last few years. Today, there are other information dissemination channels besides annual financial 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 financial 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 findings support the positive correlation of size and profitability 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 significant differences between different industries. This is true regarding not only the extent of social disclosures, but also their content. Copyright (C) 2009 John Wiley & Sons, Ltd and ERP Environment.},
  author       = {Tagesson, Torbjorn and Blank, Veronica and Broberg, Pernilla and Collin, Sven-Olof},
  issn         = {1535-3966},
  language     = {eng},
  number       = {6},
  pages        = {352--364},
  publisher    = {John Wiley & Sons Inc.},
  series       = {Corporate Social Responsibility and Environmental Management},
  title        = {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},
  url          = {http://dx.doi.org/10.1002/csr.194},
  doi          = {10.1002/csr.194},
  volume       = {16},
  year         = {2009},
}