What explains the extent and content of social disclosures in Swedish municipalities’ annual reports Torbjörn TagessonMichelle Klugman and Maria Lindvall Ekström

By:

Tagesson, Torbjörn [author]

Contributor(s):

Material type: Text

TextSeries: Journal of management and governance ; Volume 17, number 2Dordrecht: Springer, 2013Content type:

text

Media type:

unmediated

Carrier type:

volume

ISSN:

13853457

Subject(s):

Annual reports -- Municipalities -- Social disclosures -- Sweeden

LOC classification:

HD31 JOU

Online resources:

Click here to access online

Abstract: 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.

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Holdings
Item type	Current library	Call number	Vol info	Copy number	Status	Notes	Date due	Barcode
Journal Article	Main Library - Special Collections	HD31 JOU (Browse shelf(Opens below))	Vol. 17, no. 2 (pages 217-236)	SP21084	Not for loan	For in house use

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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.

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