ANALYSIS OF INFORMATION DISCLOSURE ABOUT SOCIAL INVESTMENTS BY COMPANIES THAT DECLARE THEMSELVES SOCIALLY RESPONSIBLE ANÁLISE DA DIVULGAÇÃO DE INFORMAÇÕES SOBRE INVESTIMENTOS SOCIAIS POR EMPRESAS QUE SE DECLARAM SOCIALMENTE RESPONSÁVEIS

The research theme is social disclosure, that is, voluntary information disclosure involving community, environment, employees and clients. For this study, the community focus was chosen, that is, companies’ investments in social projects will be studied. According to voluntary disclosure theory, co...

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Bibliographic Details
Main Authors: Carolina Pasquini Novelini, Mariana Simões Ferraz do Amaral Fregonesi
Format: Article
Language:English
Published: Universidade de São Paulo (USP) 2013-07-01
Series:Revista de Contabilidade e Organizações
Online Access:http://revistas.usp.br/rco/article/view/56695