Information disclosure in corporate social responsibility reports. The case of Lithuanian companies
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2016, Vol 2016, Issue 88
Abstract
Though 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 re-sponsibility 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, relia-bility, objectivity and sustainability. The research demonstrated that in Lithuania, CSR reports provide unreliable information, which is only partly comparable and objective, however, relatively sustainable.
Authors and Affiliations
Sviesa Leitoniene, Alfreda Sapkauskiene
Keywords
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- EP ID EP81763
- DOI 10.5604/16414381.1212004
- Views 97
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