Midlands State University Library

What explains the extent and content of social disclosures in Swedish municipalities’ annual reports (Record no. 166923)

MARC details
000 -LEADER
fixed length control field 01827nam a22002657a 4500
003 - CONTROL NUMBER IDENTIFIER
control field ZW-GwMSU
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20240828121731.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 240828b |||||||| |||| 00| 0 eng d
022 ## - INTERNATIONAL STANDARD SERIAL NUMBER
International Standard Serial Number 13853457
040 ## - CATALOGING SOURCE
Original cataloging agency MSU
Language of cataloging English
Transcribing agency MSU
Description conventions rda
050 00 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HD31 JOU
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Tagesson, Torbjörn
Relator term author
245 10 - TITLE STATEMENT
Title What explains the extent and content of social disclosures in Swedish municipalities’ annual reports
Statement of responsibility, etc. Torbjörn TagessonMichelle Klugman and Maria Lindvall Ekström
264 1# - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture Dordrecht:
Name of producer, publisher, distributor, manufacturer Springer,
Date of production, publication, distribution, manufacture, or copyright notice 2013
336 ## - CONTENT TYPE
Source rdacontent
Content type term text
Content type code txt
337 ## - MEDIA TYPE
Source rdamedia
Media type term unmediated
Media type code n
338 ## - CARRIER TYPE
Source rdacarrier
Carrier type term volume
Carrier type code nc
440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE
Title Journal of management and governance
Volume/sequential designation Volume 17, number 2
520 3# - SUMMARY, ETC.
Summary, etc. Public awareness and interest in environmental and social issues as well as increased attention in the mass media have resulted in a higher demand for social disclosures from organisations. The aim of this study is to explain the extent and variation of content in social disclosures among Swedish municipalities. The empirical data is based on annual reports and archive data from official statistics. In this study we take an eclectic approach, and use a multi-theoretical framework in order to explain the content and extent of social disclosures. The statistical analyses show that the extent of social disclosures is associated with size, tax base, tax rate, financial performance and political majority. The study shows that there are significant differences between municipalities regarding both extent and content of social disclosures.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Annual reports
Form subdivision Municipalities
General subdivision Social disclosures
Geographic subdivision Sweeden
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Klugman, Michelle
Relator term co-author
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Ekström, Maria Lindvall
Relator term co-author
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier https://doi.org/10.1007/s10997-011-9174-5
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Journal Article
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Shelving location Date acquired Serial Enumeration / chronology Total Checkouts Full call number Date last seen Copy number Price effective from Koha item type Public note
    Library of Congress Classification     Main Library Main Library - Special Collections 05/09/2014 Vol. 17, no. 2 (pages 217-236)   HD31 JOU 28/08/2024 SP21084 28/08/2024 Journal Article For in house use