STUDY OF INFORMATION DISCLOSURE ON ORGANIZACIONAL SOCIAL RESPONSIBILITY

Communicating with stakeholders is fundamental for the companies because it allows understanding how companies are positioned in society and how they develop their business as well. This communication process has turned to be not only more demanding in quantity, but also in terms of quality of the provided information. Therefore, this paper aims to reveal how this communication process has developed through the analysis of three preferential communication channels: annual reports of rendering of accounts, sustainability reports and website. By means of an exhausting content analysis, two aspects are considered: the disclosed information and the evolvement trend of such a communication for the specific case of the companies listed in the Lisbon's Euronext and for the years comprehending 2004 and 2008. The main conclusions are that companies have been disclosing more information on CSR. Nevertheless, there are differences in the related information by several communication channels. Besides, the nature of the disclosed information has been different over the period, as well as regards to the analyzed channels.