An investigation of Turkish small and medium-sized enterprises online CSR communication
Purpose - This study, according to the importance of corporate social responsibility (CSR) communication and the technological revolution of the last decade, aims to investigate the online CSR communication of the SMEs. Design/methodology/approach - According to the study's purpose and character, the data are collected from the websites of SMEs. The firms are chosen randomly from a database of a web portal for SMEs. The websites in the sample are examined in order to explore the nature and the extent of information on CSR activities and style of presentation. Findings - The findings showed that the number of SMEs with CSR information on their websites is very low. The SMEs do not use the potential of their websites to their advantage in terms of the quantity and style. However, the study offers an overview of different CSR activities and communication styles of these activities. Research limitations/implications - The research used a sample from an SME web portal database with the result that it makes it difficult to generalize the results but they are in coherence with the results of similar studies. Practical implications - The study enriches the extant literature and provides future research areas as well as insights and basic principles for managerial use for better usage of the web. Online CSR activities that organizations may find interesting and hints to improve websites for a better style and image of good corporate citizenship are also discussed. Originality/value - The study explores in the Turkish context the current situation of online CSR communication and shows that even the SMEs are increasingly concerned with communicating ethically and responsibly to the diversity of stakeholders through the web.
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Volume (Year): 6 (2010)
Issue (Month): 2 (June)
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References listed on IDEAS
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- J. Geerings & L. H. H. Bollen & H. F. D. Hassink, 2003. "Investor relations on the Internet: a survey of the Euronext zone," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 567-579.
- Berthoin Antal, Ariane & Dierkes, Meinolf & MacMillan, Keith & Marz, Lutz, 2002. "Corporate social reporting revisited," Discussion Papers, Research Unit: Organisation and Technology FS II 02-105, Social Science Research Center Berlin (WZB).
- Zezhong Xiao & Michael John Jones & Andy Lymer, 2002. "Immediate trends in Internet reporting," European Accounting Review, Taylor & Francis Journals, vol. 11(2), pages 245-275.
- B. M. Craven & C. L. Marston, 1999. "Financial reporting on the Internet by leading UK companies," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 321-333.
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