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 |