The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
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
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 © 2009 John Wiley & Sons, Ltd and ERP Environment.
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Cites
Verrecchia, R. E. (1983) · Journal of Accounting and Economics · doi:10.1016/0165-4101(83)90011-3 · Cited by 3,481
Corporate environmental disclosures about the effects of climate change
Stanny, E., & Ely, K. (2008) · Corporate Social Responsibility and Environmental Management · doi:10.1002/csr.175 · Cited by 512
Cited by
Hahn, R., & Kühnen, M. (2013) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2013.07.005 · Cited by 1,775
Corporate Social Responsibility Reporting: A Content Analysis in Family and Non-family Firms
Campopiano, G., & De Massis, A. (2015) · Journal of Business Ethics · doi:10.1007/s10551-014-2174-z · Cited by 473
Hąbek, P., & Wolniak, R. (2016) · Quality & Quantity · doi:10.1007/s11135-014-0155-z · Cited by 353
Baalouch, F., Ayadi, S. D., & Hussainey, K. (2019) · Journal of Management and Governance · doi:10.1007/s10997-019-09474-0 · Cited by 292
Kolling, C., Ribeiro, J. L. D., & de Medeiros, J. F. (2022) · Sustainable Production and Consumption · doi:10.1016/j.spc.2021.12.002 · Cited by 93
Metadata
- Authors
- Tagesson, T., Blank, V., Broberg, P., & Collin, S.
- Venue
- Corporate Social Responsibility and Environmental Management
- Publisher
- Wiley
- Published
- 2009-03-30
- Volume
- 16
- Issue
- 6
- Pages
- 352-364
- ISSN
- 1535-3958 (ISSN-L)
- 1535-3966
- OpenAlex
- W1988597711
- Cited by
- 524
- References
- 2
- FWCI
- 49.13
- Type
- journal article
- Language
- en
- Open access
- closed
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- Tagesson, T., Blank, V., Broberg, P., & Collin, S. (2009). 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. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.194
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