The disclosure of social responsibility: analysis of Portuguese websites city councils
DOI:
https://doi.org/10.32358/rpd.2025.v11.727Keywords:
Divulgação, responsabilidade social, Website, Portugal, Câmaras MunicipaisAbstract
Purpose: The aim of this study was to analyse the determinants of the disclosure of social responsibility information by Portuguese municipalities on their websites. Methodology: The websites of 302 Portuguese town halls were analysed. Data collection was based on five indicators for measuring and evaluating the information disclosed: the means of disclosure, accessibility, localisation, variety of content and quantity of content. The results were then cross-referenced with the municipalities' characteristic social and financial data. Results: The main results provide evidence that municipalities with a greater number of companies belonging to the manufacturing industry are more likely to publicise social responsibility information on their websites. Limitation/implications: This study investigates how the online the online disclosure of Social Responsibility by public organisations at a local level in Portugal and what factors influence it. Originality/ value of paper:This study contributes to the existing literature by identifying that companies belonging to the manufacturing industry and the population influence the Social Responsibility information on the websites of Portuguese town halls. the websites of Portuguese town halls.Downloads
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