Quality of corporate social responsibility information
LTReikšminiai žodžiai: Informacijos atskleidimas; Nefinansinės ataskaitos; Socialinės informacijos kokybė; Įmonių socialinė atsakomybė; Corporate social responsibility; Information disclosure; Non-fmancial reporting; Quality of social information.
ENAccording to the analysis of literature of accounting, the companies use CSR reports in order to identify and to validate their socially responsible activities, to fulfil their responsibility to stakeholders, to manage public impressions and to improve their image and reputation. To achieve these objectives, companies must disclose quality information, which includes important features of the report such as relevance, reliability, comparability. The purpose is to analyze the concept of quality of social information and to examine the quality of the information given by the socially responsible corporates. Particularly, this article systematizes the research, which examines the quality of social information. Following, there is a content analysis and quality index of social information of socially responsible companies in Lithuania. Study has showed that the quality index of joint stock companies is higher, which belong to those sectors which have a significant impact on the environment, i.e., manufacturing, energy and telecommunications. [From the publication]
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