Quality of Corporate Social Responsibility Information

Šviesa Leitonienė, Alfreda Šapkauskienė

Abstract


In particular, this article analysed and systematized the earlier research, which examines the quality of social information. And then there is a content analysis of social information of socially responsible companies in Lithuania.Therefore,the purpose of this paper is to analyse the concept of quality of social information and examine the quality of the information given by the socially responsible corporates in Lithuania. The analysis of research that examines the quality of social information has shown that the vast majority of them are dedicated to the relevance of social information. It can be described in different ways, depending on the scope, depth, width, the unit, the time of social information. However, these studies are incomplete, because scientists do not value the opinion of stakeholders about CSR information. And although many scientists focus on the problem of comparability, they do not investigate the reliability of social information. Study of the quality of social information disclosed Lithuanian companies showed that most of the social reports are declarative in nature and do not reflect the interests of all stakeholders, are not comparable and reliable.


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