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Determinants of web‐accessibility of corporate social responsibility communications

Adelopo, Ismail; Cea Moure, Ramiro; Vargas Preciado, Lucely; Obalola, Musa

Authors

Ismail Adelopo Ismail.Adelopo@uwe.ac.uk
Professor in Accounting and Finance

Ramiro Cea Moure

Lucely Vargas Preciado

Musa Obalola



Abstract

Purpose: 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.

Citation

Adelopo, I., Cea Moure, R., Vargas Preciado, L., & Obalola, M. (2012). Determinants of web‐accessibility of corporate social responsibility communications. Journal of Global Responsibility, 3(2), 235-247. https://doi.org/10.1108/20412561211260539

Journal Article Type Article
Online Publication Date Sep 21, 2012
Publication Date 2012
Publicly Available Date Mar 29, 2024
Journal Journal of Global Responsibility
Print ISSN 2041-2568
Electronic ISSN 2041-2576
Publisher Emerald
Peer Reviewed Peer Reviewed
Volume 3
Issue 2
Pages 235-247
DOI https://doi.org/10.1108/20412561211260539
Keywords corporate communications, corporate social responsibility, Europe, France, Germany, internet, Italy, recipients, Spain, Netherlands, United Kingdom, web accessibility
Public URL https://uwe-repository.worktribe.com/output/944217
Publisher URL http://dx.doi.org/10.1108/20412561211260539