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What explains the extent and content of social disclosures on corporate websites?
Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Governance, Accounting and Development (GAD).
Ernst & Young AB.
Lund University.
Halmstad University, School of Business and Engineering (SET), Centre for Innovation, Entrepreneurship and Learning Research (CIEL), Governance, Accounting and Development (GAD).ORCID iD: 0000-0001-5098-1618
2009 (English)Report (Other academic)
Abstract [en]

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 that size and profitability are positively correlated 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.

Place, publisher, year, edition, pages
Halmstad: Halmstad University , 2009. , 25 p.
Series
Working Papers Series in Business Studies, 2009:1
Keyword [en]
Content, Corporate Websites
National Category
Social Sciences
Identifiers
URN: urn:nbn:se:hh:diva-2230Local ID: 2082/2632OAI: oai:DiVA.org:hh-2230DiVA: diva2:239448
Available from: 2009-01-29 Created: 2009-01-29 Last updated: 2015-08-21Bibliographically approved

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File name FULLTEXT01.pdfFile size 109 kBChecksum MD5
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Tagesson, TorbjörnCollin, Sven-Olof Yrjö
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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard1
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf