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What explains the extent and content of social disclosures in Swedish municipalities’ annual reports

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  • Torbjörn Tagesson
  • Michelle Klugman
  • Maria Ekström

Abstract

Public awareness and interest in environmental and social issues as well as increased attention in the mass media have resulted in a higher demand for social disclosures from organisations. The aim of this study is to explain the extent and variation of content in social disclosures among Swedish municipalities. The empirical data is based on annual reports and archive data from official statistics. In this study we take an eclectic approach, and use a multi-theoretical framework in order to explain the content and extent of social disclosures. The statistical analyses show that the extent of social disclosures is associated with size, tax base, tax rate, financial performance and political majority. The study shows that there are significant differences between municipalities regarding both extent and content of social disclosures. Copyright Springer Science+Business Media, LLC. 2013

Suggested Citation

  • Torbjörn Tagesson & Michelle Klugman & Maria Ekström, 2013. "What explains the extent and content of social disclosures in Swedish municipalities’ annual reports," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(2), pages 217-235, May.
    • Handle: RePEc:kap:jmgtgv:v:17:y:2013:i:2:p:217-235
    DOI: 10.1007/s10997-011-9174-5
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