LTReikšminiai žodžiai: Informacijos atskleidimas; Socialinė atskaitomybė; Socialinės ataskaitos; Įmonių socialinė atsakomybė; Corporate social responsibility; Information disclosure; Social reporting.
ENThough the phenomenon of corporate social responsibility (CSR) is closely scrutinized in studies of both Lithuanian and foreign scholars, the problem is the quality of social information disclosed in social responsibility reports. The objective of this article is to analyse the quality of disclosed information in CRS reports of Lithuanian companies. The characteristics of quality of information were comparability, reliability, objectivity and sustainability. The research demonstrated that in Lithuania, CSR reports provide unreliable information, which is only partly comparable and objective, however, relatively sustainable. [From the publication]