Determinants of web‐accessibility of corporate social responsibility communications

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

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.

• Journal Article Type: Article
• Online Publication Date: Sep 21, 2012
• Publication Date: 2012
• Journal: Journal of Global Responsibility
• Print ISSN: 2041-2568
• 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