Information disclosure in corporate social responsibility reports. The case of Lithuanian companies

• Main Authors: Sviesa Leitoniene, Alfreda Sapkauskiene
• Format: Article
• Language: English
• Published: Rada Naukowa SKwP 2016-09-01
• Series: Zeszyty Teoretyczne Rachunkowości
• Subjects: Corporate social responsibility;information disclosure;social reporting;społeczna odpowiedzialność przedsiębiorstwa;ujawniania;raportowanie społeczne
• Online Access: http://journals.indexcopernicus.com/fulltxt.php?ICID=1212004
• ISSN: 1641-4381; 2391-677X

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.