Open AccessThe disclosure of corporate social responsibility which is presented in the financial information on the internet
Author(s) -
Vytautė Petraškaitė,
Kristina Rudžionienė
Publication year - 2014
Publication title -
buhalterinės apskaitos teorija ir praktika/buhalterinės apskaitos teorija ir praktika
Language(s) - English
Resource type - Journals
eISSN - 2538-8762
pISSN - 1822-8682
DOI - 10.15388/batp.2014.15.8
Subject(s) - corporate social responsibility , business , the internet , accounting , social responsibility , presentation (obstetrics) , annual report , public relations , internet privacy , political science , world wide web , medicine , computer science , radiology
Development of Corporate social responsibility (CSR) companies tend to disclose CSR information in annual, environmental protection, social responsibility reports and website. In Lithuania presentation of CSR is not necessary, but every year more companies disclose social information. One of CSR disclosure ways is the Internet.
Purpose of this article - to investigate the level of CSR disclosure which is presented in the financial information on the Internet.
Results show that firms in High-Profile environmentally sensitive industries tend to disclose more CSR information than those in Low-Profile environmentally sensitive industries. The results also indicated that the content, level disclosed on the internet are quite different. Only the little number of companies disclose their information of CSR on the internet.