Purpose – The last years have witnessed a growth in interest in social and environmental questions. Many companies have developed environmental management and auditing systems and altered their social and environmental disclosure practices. These developments resulted in the growth of research...

Our study investigates the role of firm and country characteristics in determining the level of compliance with mandatory disclosure requirements. We also examine whether the role of firm characteristics hold across different environments. Our empirical study relies on European Union listed...

Purpose – The last years have witnessed a growth in interest in social and environmental questions. Many companies have developed environmental management and auditing systems and altered their social and environmental disclosure practices. These developments resulted in the growth of research...

Purpose – The purpose of this paper is to examine changes in levels of voluntary environmental disclosures of Cimpor and Secil in response to increased public awareness of its activities resulting from the co‐incineration controversy in Portugal. Design/methodology/approach – The annual...

Purpose – The purpose of this paper is to examine the social responsibility disclosure (SRD) on the internet by Portuguese companies which are engaged in processes of obtaining or enhancing a good social responsibility reputation and are confident of having a good social performance pertaining...

Purpose – This study investigates the use of the internet by the largest companies based in Sweden and Spain to communicate their engagement in corporate social responsibility (CSR) activities. Its purpose is to analyse to what extent, if any, are there differences in the CSR communication on...

Purpose – The purpose of this paper is to analyse annual reports as media of intellectual capital disclosure (ICD) by Portuguese listed companies and to evaluate size, industry and time effects on disclosure as well as the effects of ICD on the growth of a company. Design/methodology/approach...

Purpose – The purpose of the paper is to provide an illustrative picture of how large corporations in a peripheral country such as Portugal engage in corporate social responsibility (CSR) practices and discuss the motivations underlying these practices. Design/methodology/approach – In this...