Disclosure of corporate social responsibility: a comparison between traditional and digital reporting. An empirical analysis on Italian listed companies Online publication date: Sun, 29-Jan-2017
by Daniela Coluccia; Stefano Fontana; Silvia Solimene
International Journal of Managerial and Financial Accounting (IJMFA), Vol. 8, No. 3/4, 2016
Abstract: During recent years, there has been an increase in corporate social responsibility (following CSR) disclosure not only through sustainability reports but also through digital reporting. The purpose of our research is to study the CSR disclosure made by a sample of Italian listed companies. In particular, we built a disclosure index based on CSR disclosure in the sustainability report (traditional reporting) and a disclosure index based on CSR disclosure on the website (digital reporting). Our aim is to verify if there is a convergence between the two communication tools or whether companies prefer one of them. Specifically, we want to verify if digital reporting has really improved the quality and the level of voluntary disclosure. Our findings revealed that the CSR disclosures were generally shallow and unsystematic, indicating that online CSR reporting of our sample is still in infancy.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Managerial and Financial Accounting (IJMFA):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com
Our Blog 
Follow us on Twitter 
Visit us on Facebook