An Exploratory Study of Social Responsibility Disclosure on the Internet by Portuguese Listed Companies

• Type: Article in International Scientific Journal
• Date: 2005

Authors

Manuel Castelo Branco (Author) FEP; Lima Rodrigues, L (Author) Other

Journal

Title: Social Responsibility Journal

Vol. 1 No. 1

Pages: 81-90

ISSN: 1747-1117

Publisher: Emerald

Indexing

Scopus - 13 Citations

Scientific classification

CORDIS: Social sciences > Economics > Management studies

Other information

Authenticus ID: P-00H-RS9

DOI: 10.1108/eb045798

Abstract (EN): This study examines social responsibility information disclosure on the Internet by Portuguese listed companies in 2003 and also analyses annual reports as a disclosure medium for those companies which disclose such information on their web pages. The results are interpreted through the lens of legitimacy theory, according to which companies disclose social responsibility information to present a socially responsible image so that they can legitimise their behaviours to their stakeholder groups. Companies in sectors that have a larger potential impact on the environment or in industries with a high visibility among consumers seem to exhibit greater concern to improve the corporate image through social responsibility information disclosure. Results thus suggest that legitimacy theory may be an explanation of social responsibility disclosure by Portuguese listed companies. © 2005, Emerald Group Publishing Limited

Language: English

Type (Professor's evaluation): Scientific