TY  - CHAP
AB  - Abstract This study aims to analyse the extent of online social responsibility (SR) information disclosure by Portuguese municipalities and to identify related determinant factors, based on Institutional Theory and Legitimacy Theories.A content analysis was performed on webpages from 60 sampled municipalities, and an information disclosure index was created.Descriptive statistics obtained indicate the Total Disclosure Index (TDI) value was 0.46. The Economic Information sub-category exhibits the highest value (0.66), followed by the Social and Environmental Information categories (0.61 and 0.36, respectively).The multivariate analysis results indicate that LA21 implementation the existence of tax burdens, the characterisation of a municipality as urban and environmental/SR certification application positively influence SR information disclosure. TDI is negatively affected by the existence of an inactive population (i.e. by the percentage of individuals ≤19 and ≥65 years of age).
VL  - 10
SN  - 978-1-78635-626-0, 978-1-78635-625-3/2043-0523
DO  - 10.1108/S2043-052320160000010011
UR  - https://doi.org/10.1108/S2043-052320160000010011
AU  - Ribeiro Verónica Paula Lima
AU  - da Silva Monteiro Sónia Maria
AU  - de Abreu e Moura Ana Maria
PY  - 2016
Y1  - 2016/01/01
TI  - Determinants of Sustainability E-Reporting in Portuguese Municipalities: An Institutional and Legitimacy Theoretical Framework
T2  - Corporate Responsibility and Stakeholding
T3  - Developments in Corporate Governance and Responsibility
PB  - Emerald Group Publishing Limited
SP  - 131
EP  - 163
Y2  - 2024/04/26
ER  -