Savanoriškai atskleidžiamos informacijos vaidmuo įmonių socialinės atsakomybės aspektu
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AbstractVoluntary information disclosure is related to corporate social responsibility (CSR). The aspects of disclosure of information on CSR in financial statements and website are analyzed in the article. Although the importance of CSR is rather widely discussed in scientific literature there is lack of empirical research on basic CSR disclosure situation, especially in developing countries. Thus, the main goal of this article is to investigate tendencies of the level of social information disclosure in Lithuania after execution of connection between voluntary disclosed information and CSR in scientific literature. Based on analysis of scientific literature, there are four main activities distinguished that raise interest of various groups concerned; human resources’ activity, product design and development activities, community activity and environmental protection. Content analysis as one of the most common methods for social information analysis was used for research. Full sentences on company social responsibility in four activities were used as measurement unit for content analysis. The social information disclosure in financial statements and website was investigated in the chosen company. The results of research have revealed that the chosen company fragmentary disclosures information about activities related to CSR. However, the content and sources of disclosure are not compact and proper in the company.