CSR Information Disclosure on the Web: A Context-Based Approach Analysing the Influence of Country of Origin and Industry Sector

Corporate social responsibility (CSR) has become a much-discussed subject in the business world. The Internet has become one of the main tools for CSR information disclosure, allowing companies to publicise more information less expensively and faster than ever before. As a result, corporations are...

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Bibliographic Details
Authors: Wanderley, Lilian Soares Outtes (Author) ; Lucian, Rafael (Author) ; Farache, Francisca (Author) ; de Sousa Filho, José Milton (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2008
In: Journal of business ethics
Year: 2008, Volume: 82, Issue: 2, Pages: 369-378
Further subjects:B emerging countries
B CSR information disclosure on the web
B CSR communication
B Corporate website
B Corporate social responsibility (CSR)
B cross-country study
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Summary:Corporate social responsibility (CSR) has become a much-discussed subject in the business world. The Internet has become one of the main tools for CSR information disclosure, allowing companies to publicise more information less expensively and faster than ever before. As a result, corporations are increasingly concerned with communicating ethically and responsibly to the diversity of stakeholders through the web. This paper addresses the main question as whether CSR information disclosure on corporate websites is influenced by country of origin and/or industry sector. Analysing the websites of 127 corporations from emerging countries, such as Brazil, Chile, China, India, Indonesia, Mexico, Thailand and South Africa, it becomes evident that both country of origin and industry sector have a significant influence over CSR information disclosure on the web (CSRIDOW). Based on the data studied, country of origin has a stronger influence over CSRIDOW than industry sector.
ISSN:1573-0697
Contains:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1007/s10551-008-9892-z