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Sustainability Disclosure in Social Media – Substitutionary or Complementary to Traditional Reporting?

Author

Listed:
  • Bryl Lukasz

    (Poznan University of Economics and Business, Poznan, Poland)

  • Supino Enrico

    (University of Bologna, Bologna, Italy)

Abstract

Objective: This study examines sustainability disclosure by 50 British companies from FTSE 100 and compares reporting via traditional sources and on Twitter by indicating whether the content in two various disclosure channels is of substitutionary or complementary nature.

Suggested Citation

  • Bryl Lukasz & Supino Enrico, 2022. "Sustainability Disclosure in Social Media – Substitutionary or Complementary to Traditional Reporting?," Journal of Intercultural Management, Sciendo, vol. 14(3), pages 41-62, September.
    • Handle: RePEc:vrs:joinma:v:14:y:2022:i:3:p:41-62:n:2
    DOI: 10.2478/joim-2022-0011
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    References listed on IDEAS

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    More about this item

    Keywords

    sustainability; ESG; disclosure; social media; Twitter;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance

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