CSR Information Disclosure on the Web: A Context-Based Approach Analysing the Influence of Country of Origin and Industry Sector |
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| Authors: | Lilian Soares Outtes Wanderley Rafael Lucian Francisca Farache José Milton de Sousa Filho |
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| Institution: | 1. PROPAD, Universidade Federal de Pernambuco, Av. Prof. Moraes Rego, 1235 - DCA/CCSA/UFPE, Cidade Universitária, Recife/PE, CEP 50670-901, Brazil
2. PROPAD, Universidade Federal de Pernambuco, Estrada da Batalha, 239 - Prazeres, Jaboat?o dos Guararapes/PE, CEP 54410-280, Brazil
3. Brighton Business School, University of Brighton, Mithras House, Lewes Road, Brighton, BN2 4AT, England, U.K.
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| Abstract: | 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.
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| Keywords: | corporate social responsibility (CSR) CSR communication CSR information disclosure on the web corporate website cross-country study emerging countries |
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