Journal of Business Ethics

, Volume 82, Issue 2, pp 369-378

First online:

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

  • Lilian Soares Outtes WanderleyAffiliated withPROPAD, Universidade Federal de PernambucoPROPAD, Universidade Federal de Pernambuco Email author 
  • , Rafael LucianAffiliated withBrighton Business School, University of Brighton
  • , Francisca FaracheAffiliated withBrighton Business School, University of Brighton
  • , José Milton de Sousa FilhoAffiliated withPROPAD, Universidade Federal de Pernambuco

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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.

Key Words

corporate social responsibility (CSR) CSR communication CSR information disclosure on the web corporate website cross-country study emerging countries