... disclosure and DJSI and civil law influence the disclosure of environmental information. It is also important to highlight that one of the objectives that firms pursue with CSR information disclosure is improvement of their image in society and the internet and online tools are appropriate means of diffusion...

... social responsibility Local government Information disclosure Political ideology © Emerald Group Publishing Limited 2014 The ideology of the party in power may affect issues of sustainable development and their disclosure, since according to the standpoint adopted, different types...

... Corporate governance Financial communication Information disclosure Investor relations The US National Investor Relations Institute defines investor relations (IR) as “a strategic management responsibility that integrates finance, communication, marketing and securities law compliance to enable...

... universities have for revealing information, so that few studies have used an institutional website as the means for assessing information disclosure. The internet provides a potential disclosure mechanism that has many advantages (for instance the public can access the information quickly and easily...

... for companies' owners (named proprietary costs). Proprietary costs theory claims that there are two types of costs associated with information disclosure. The first costs are caused by the processing, collection and dissemination of information. Their importance to the corporation is usually minimal...