Determinants of Web-accessibility of Corporate Social Responsibility Communications
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Date
2012
Authors
Adelopo, I
Moure, R.C
Preciado, L.V
Obalola, M.A
Journal Title
Journal ISSN
Volume Title
Publisher
Emerald Group Publishing Limited
Abstract
The corporate social responsibility (CSR) debate has developed tremendously over decades. However, while CSR communication has developed significantly, web‐accessibility of CSR communications is under researched. The purpose of this paper is to examine how firms make their CSR communications accessible to their stakeholders on the internet.
Design/methodology/approach
– The authors used number of “clicks” to download CSR communication of a firm to measure its accessibility. Independent mean test showed that CSR communications by high impact sectors are more accessible on the internet than low impact sectors, but web‐accessibility is not affected by country.
Findings
– Although CSR research has grown tremendously over the decades, the discourse has been largely restricted to disclosures in the annual reports and, lately, to the standalone sustainability reports. In addition, they have mainly examined the management's motives for disclosures, using legitimacy theory as the most influential theoretical underpinning. Only very few studies have examined CSR communication on the internet and even these studies have only researched the content of the disclosure, examining the quality and quality of disclosures.
Originality/value
– The originality of this paper lies in its consideration of the effect of firms' CSR communications on the recipients. While CSR communication has developed significantly, web‐accessibility of CSR communications remains under researched.
Description
Staff Publications
Keywords
Corporate Social Responsibility , Internet , Web Accessibility , Europe
Citation
Adelopo, I, Moure, R.C, Preciado, L.V and Obalola, Musa (2012) Determinants of Web-accessibility of Corporate Social Responsibility Communications. Journal of Global Responsibility, Vol.3(2) 235-247pp.