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| Author: | Tagesson, T. (et al.) |
| 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 |
| Journal: | Corporate Social Responsibility and Environmental management
2009 : NOV/DEC, VOL. 16:6, p. 352-364 |
| Index terms: | environmental economics reporting disclosure listed companies Scandinavia Nordic countries Sweden internet |
| Freeterms: | WWW social reporting |
| Language: | eng |
| Abstract: | This study aims to explain the extent and content (herein as: e-and-c.) of social disclosure (as: soc-dscls.) information on corporations' websites. The empirical data is based on annual financial statements and such websites. A multi-theoretical framework is used to explain the e-and-c. of soc-dscls. on corporate websites. The findings support the positive correlation of size and profitability with the content of soc-dscls. information. In general, state-owned corporations disclose more social information on their websites compared with privately owned ones. There are significant differences btw. different industries. This is true taking into account for the extent of soc-dscls. with their content. |
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