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Information Resources Management Association
Advancing the Concepts & Practices of Information Resources Management in Modern Organizations

Quality of Corporate Communication in a Sustainable Environment

Quality of Corporate Communication in a Sustainable Environment
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Copyright: 2015
Pages: 27
Source title: Green Accounting Initiatives and Strategies for Sustainable Development
Source Author(s)/Editor(s): Chirața Caraiani (Bucharest University of Economic Studies, Romania), Camelia I. Lungu (Bucharest University of Economic Studies, Romania), Cornelia Dascălu (Bucharest University of Economic Studies, Romania) and Florian Colceag (Bucharest University of Economic Studies, Romania)
DOI: 10.4018/978-1-4666-8720-2.ch009


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In this chapter the focus of research is on analyzing the quality of information disclosed by companies. Financial and non-financial reports are considered important communication tools which can ensure greater corporate transparency and can enable a better engagement with stakeholders. Through an empirical study, it is shown how corporate reporting objective interacts with social and environmental factors in reconsidering traditional disclosure during crisis period. Possible associations, between the quality of social and environmental disclosure and the size of the company, are tested. The results show that the impact of global crisis on reporting social and environmental information is extremely powerful. It signals an upward trend of pushing companies to provide to their stakeholders comprehensive, integrated, and certified information on sustainability of their activities. The stakeholders' needs and requirements are the main determinants for companies to expand the unilateral reporting process, creating support for the development of dialogic communication, as a tool for knowledge transfer. A critical analysis for various aspects to which they address and a debate of those aspects in the context of usefulness to stakeholders are conducted.

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