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Utilisation of voluntary disclosure via social media as a strategic response to COVID-19

Author

Listed:
  • Justin Stevenson
  • Maryam Safari
  • Huan Vo-Tran
  • Naomi Whiteside

Abstract

Purpose - This study aims to investigate the use of voluntary disclosure on mainstream social media platforms to examine strategic responses to the COVID-19 pandemic. It examines the influential factors and institutional pressures organisations faced when making disclosures on social media during the pandemic. Design/methodology/approach - A two-stage qualitative approach was adopted. Stage one used content analysis to examine voluntary disclosures made by international organisations on social media during the emergence of the COVID-19 pandemic. Stage two comprised semi-structured interviews with individuals who were involved in the decision-making process around the social media disclosures. Findings - This study’s findings reveal significant changes in disclosure practices due to COVID-19-related pressures. In addition to the utilisation of social media for signalling conformance with new pandemic-related norms and connecting with stakeholders, the evidence also reveals how organisations made use of strategic responses to COVID-19-related institutional pressures. Practical implications - The findings reveal how social media was used as a means of timely voluntary disclosure during the examined crisis. The findings can inform the development of organisational guidelines and policies for the use of social media as a disclosure medium. Originality/value - This study reveals how organisations used voluntary disclosure on social media as a strategic response to institutional pressures and the COVID-19 pandemic; this context is under-researched. The study also extends the application of the strategic response framework regarding voluntary disclosure via social media.

Suggested Citation

  • Justin Stevenson & Maryam Safari & Huan Vo-Tran & Naomi Whiteside, 2024. "Utilisation of voluntary disclosure via social media as a strategic response to COVID-19," Qualitative Research in Accounting & Management, Emerald Group Publishing Limited, vol. 21(5), pages 555-585, August.
  • Handle: RePEc:eme:qrampp:qram-02-2023-0018
    DOI: 10.1108/QRAM-02-2023-0018
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    Cited by:

    1. José Vale & Ana Santos & Maria C. Tavares & Rui Bertuzi, 2024. "Voluntary Social Disclosure in an Emerging Country: The Case of Brazil," Administrative Sciences, MDPI, vol. 14(12), pages 1-20, December.

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