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Determinants Of Internet Corporate Social Responsibility Communication

Author

Listed:
  • Laetitia Pozniak
  • Perrine Ferauge
  • Laurent Arnone
  • Angy Geerts

Abstract

The goal of this research is to identify determinants of internet Corporate Social Responsibility communication of 41 Belgian companies. Using a content analysis and scoring technique, this paper estimates the degree of website information disclosure of companies' involvement with corporate social responsibility. This score is then regressed via Ordinary Least Square (OLS) on variables presented in the literature as determinants of firm internet communication and led to the formulation of our research hypotheses. The results indicate that the firm size and listed status are positively related to the level of Corporate Social Responsibility communication trough the web. In contrast, profitability age of the firm and sector are not significant.

Suggested Citation

  • Laetitia Pozniak & Perrine Ferauge & Laurent Arnone & Angy Geerts, 2011. "Determinants Of Internet Corporate Social Responsibility Communication," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(4), pages 1-14.
  • Handle: RePEc:ibf:gjbres:v:5:y:2011:i:4:p:1-14
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    References listed on IDEAS

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    3. Yuan Ding & Hervé Stolowy, 2003. "Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D," Revue Finance Contrôle Stratégie, revues.org, vol. 6(1), pages 39-62, March.
    4. Hamadi Matoussi & Robert Paturel & Saloua Jouini, 2006. "Les déterminants de la communication financière des entreprises françaises à travers le Web," Post-Print halshs-00558050, HAL.
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    Cited by:

    1. Abdul Jelil Abukari & Ibn Kailan Abdul-Hamid, 2018. "Corporate social responsibility reporting in the telecommunications sector in Ghana," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-9, December.
    2. Luis Otero-González & Pablo Durán-Santomil & Luis-Ignacio Rodríguez-Gil & Rubén Lado-Sestayo, 2021. "Does a Company’s Profitability Influence the Level of CSR Development?," Sustainability, MDPI, vol. 13(6), pages 1-15, March.

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    More about this item

    Keywords

    Communication; Internet; Corporate Social Responsibility; Web;
    All these keywords.

    JEL classification:

    • C31 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models; Quantile Regressions; Social Interaction Models
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M31 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Marketing
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D

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