Information disclosure in corporate social responsibility reports : the case of Lithuanian companies

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Collection:
Mokslo publikacijos / Scientific publications
Document Type:
Straipsnis / Article
Language:
Anglų kalba / English
Title:
Information disclosure in corporate social responsibility reports: the case of Lithuanian companies
Authors:
In the Journal:
Zeszyty Teoretyczne Rachunkowości. 2016, t. 88, p. 73-85
Summary / Abstract:

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]

DOI:
10.5604/16414381.1212004
ISSN:
2391-677X
Subject:
Related Publications:
Permalink:
https://www.lituanistika.lt/content/72786
Updated:
2019-12-15 12:21:33
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