Divulgación de información responsable en el deporte a través de las páginas web

Abstract

In recent years, there is a growing consensus on the importance of Corporate Social Responsibility for organisations with the aim of achieving sustainable development. This study aims to analyse the dissemination of information on Corporate Social Responsibility through the websites of Portuguese Liga NOS clubs in the 2017/2018 sport season. The study is descriptive in nature and is based on a qualitative methodology using the content analysis technique. The results show that the degree of information disclosed is low, as revealed by the total disclosure index (26.63%), and that the most disclosed information is social, followed by economic information. However, very little information is disclosed on employee recruitment and environment.