, Volume 82, Issue 2, pp 369-378
Date: 26 Aug 2008

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

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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.

Lilian S. Outtes Wanderley is a Professor Adjunto at Universidade Federal de Pernambuco/UFPE in Recife/Brazil (PROPAD/DCA/CCSA/UFPE). She holds a PhD in Management Studies from the University of Cambridge/UK, a MSc in Management from Universidade Federal do Rio Grande do Sul/UFRGS - Porto Alegre/Brazil and a BSc in Business Administration from UFPE. Her research interests include Corporate Social Responsibility and Development Studies.
Rafael Lucian is a researcher on Marketing and Corporate Social Responsibility. Mr. Lucian holds a MSc in Management (PROPAD/DCA/CCSA/UFPE) and a BSc in Business Administration from Universidade Federal de Pernambuco/UFPE in Recife/Brazil.
Francisca Farache is a doctoral student at Brighton Business School/UK, where she is a lecturer on Marketing. Francisca holds a MA in Marketing from the same institution and a BSc in Communication and Media Studies from UFPE in Recife/Brazil. Her research interests are Corporate Social Responsibility, Communication and Advertising.
José Milton de Sousa Filho is a researcher on Corporate Social and Environmental Responsibility, Sustainability and Strategic Management. Mr. Sousa Filho holds a MSc in Management from UFPE in Recife/Brazil (PROPAD/DCA/CCSA/UFPE) and a BSc in Business Administration from Universidade Federal do Ceará/UFC in Fortaleza/Brazil.