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| Tekijä: | Branco, M. C. Rodrigues, L. L. |
| Otsikko: | Factors influencing social responsibility disclosure by Portuguese companies |
| Lehti: | Journal of Business Ethics
2008 : DEC III, VOL 83:4, p. 685-701 |
| Asiasana: | company reports internet social responsibility disclosure Portugal |
| Kieli: | eng |
| Tiivistelmä: | The purpose of the article is to examine the factors influencing the disclosure of social responsibility by comparing the internet and annual reports as media of disclosure. The websites and annual reports of Portuguese listed companies are studied, and the results are analyzed using a multi-theoretical framework that combines legitimacy theory and a resource-based perspective. The findings indicate that the reason for social responsibility disclosure of Portuguese companies is presenting a socially responsible image to legitimize the firm's behaviors to stakeholders and to enhance the firm reputation. |
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