Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities

被引:42
|
作者
Giacomini, Davide [1 ]
Zola, Paola [2 ]
Paredi, Diego [1 ]
Mazzoleni, Mario [1 ]
机构
[1] Univ Brescia, Dept Econ & Management, Contrada S Chiara 50, I-25122 Brescia, Italy
[2] CNR, Inst Informat & Telemat, Pisa, Italy
关键词
corporate social responsibility; dialogic accounting; environmental disclosure; organisational legitimacy; social media; stakeholder engagement; sustainability; ORGANIZATIONAL LEGITIMACY; RESPONSIBILITY DISCLOSURE; SUSTAINABILITY DISCLOSURE; COMMUNICATION STRATEGIES; SENTIMENT ANALYSIS; OWNED ENTERPRISES; FACEBOOK; GERMAN; PERFORMANCE; OWNERSHIP;
D O I
10.1002/csr.1904
中图分类号
F [经济];
学科分类号
02 ;
摘要
The concept of sustainable development has become dominant in the current socio-economic debate at the global level. In particular, environmental issues have become increasingly central in the action of all organisations: private, public, and hybrid. Analysing a sample of Italian public utilities, we studied the level of disclosure regarding environmental topics via public Facebook pages. The aim of this study is to evaluate the impact of Web 2.0 on municipally owned public utilities' voluntary disclosure of environmental issues and stakeholder interest in this field. The findings show that the use of Facebook by public utilities to disclose environmental issues is still at an early stage. However, it is constantly growing, especially in the larger companies and in those with mixed public/private ownership.
引用
收藏
页码:1552 / 1564
页数:13
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