THE DISCLOSURE OF INFORMATION ON SUSTAINABLE DEVELOPMENT ON THE CORPORATE WEBSITE OF THE CERTIFIED PORTUGUESE ORGANIZATIONS

The Internet is a privileged means of communication towards Sustainable Development (SD), where information disclosed knows no borders. The aim of the study is to determine the nature of the content that is disclosed on the corporate website and the profile of the certified Portuguese organizations which disclose information on SD, that is, about Integrated Management Systems (IMS), Corporate Sustainability (CS) and Corporate Social Responsibility (CSR). This research consists of an exploratory analysis of the institutional website of 422 organizations with certified management systems in quality (ISO 9001), environment (ISO 14001) and occupational health and safety (BS OHSAS 18001). The research was based on the content analysis method, which allowed quantifying the contents of the information disclosed on the website by category and subcategories of analysis. The content available on the website was quantified using the Information Disclosure Index (IDI). The certified Portuguese organizations with greater business volume (turnover) and the public limited companies (PLC) disclose more information on SD on their website than the others.