Author(s): Ribeiro, Verónica ; Monteiro, Sónia ; Moura, Sónia
Date: 2016
Persistent ID: http://hdl.handle.net/11110/1128
Origin: CiencIPCA
Subject(s): Disclosure; Social responsability; Municipalities; Internet; Portugal; Disclosure; Disclosure; Social responsability; Social responsability; Municipalities; Municipalities; Internet; Internet; Portugal; Portugal
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).
