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Social disclosures in Swedish municipalities’ annual financial statements
Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), Centrum för innovations-, entreprenörskaps- och lärandeforskning (CIEL), Governance, Accounting and Development (GAD).ORCID-id: 0000-0003-2534-5809
Kristianstad University.
Kristianstad University.
2009 (engelsk)Rapport (Annet (populærvitenskap, debatt, mm))
Abstract [en]

Public awareness and interest in environmental and social issues as well as increased attention in the mass media have resulted in a higher demand for social disclosures from organisations. The aim of this study is to explain the extent and variation of content in social disclosures among Swedish municipalities. The empirical data is based on annual financial statements and archive data from official statistics. In this study we take an eclectic approach, and use a multi-theoretical framework in order to explain the content and extent of social disclosures. The study reveals that municipalities in general report very little social information. The statistical analyses show that the extent of social disclosures is associated with size, tax base, tax rate, financial performance and political majority. In general, the same variables that explain the extent of social disclosures also seem to explain differences in the content of disclosures between different municipalities.

sted, utgiver, år, opplag, sider
Halmstad: Halmstad University , 2009. , s. 25
Serie
Working Papers Series in Business Studies ; 2009:4
Emneord [en]
social disclosures, municipalities, Sweden
HSV kategori
Identifikatorer
URN: urn:nbn:se:hh:diva-2915Lokal ID: 2082/3317OAI: oai:DiVA.org:hh-2915DiVA, id: diva2:240133
Tilgjengelig fra: 2009-09-03 Laget: 2009-09-03 Sist oppdatert: 2018-07-12bibliografisk kontrollert

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