| Abstract [eng] |
Since the 1980s, when Agent's theory emerged, disclosure of corporate information has become increasingly important for businesses. Corporate social accountability is becoming more and more important for shareholders, since the disclosure of financial and non-financial information gives meaningful, comprehensive performance outcomes (European Commission, 2017). The use of the Internet globally forces companies to disclose information on current time with a larger number of users and lower cost (Pinto and Picoto, 2016). Small and medium-sized enterprises (SMEs) represent 99% of all businesses in the EU (European Commission, 2017). For that reason SMEs has a big influence for growth of Economics and it needs a lot of attention. There are a lot of research about Corporate Social responsibility and Sustainable Development in big companies but there is demand to do research about SMEs also. |
