Digital and Traditional Tools for Communicating Corporate Social Responsibility

Author(s):  
Gianpaolo Tomaselli ◽  
Monia Melia ◽  
Lalit Garg ◽  
Vipul Gupta ◽  
Peter A. Xuereb ◽  
...  

This paper reviews the literature to understand the current state of Corporate Social Responsibility (CSR) communication. The authors analyze not only the importance of CSR communication for businesses but also review the literature that deals with both digital and traditional tools adopted for CSR communication. This is followed by a discussion on how today's businesses are more aware of the importance of communicating CSR to their stakeholders. Furthermore, the literature review attempts to investigate how businesses are implementing both digital and traditional tools in a complementary way for their CSR communication strategy.

Author(s):  
Gianpaolo Tomaselli ◽  
Monia Melia ◽  
Lalit Garg ◽  
Vipul Gupta ◽  
Peter Xuereb ◽  
...  

This paper reviews the literature to understand the current state of Corporate Social Responsibility (CSR) communication. The authors analyze not only the importance of CSR communication for businesses but also review the literature that deals with both digital and traditional tools adopted for CSR communication. This is followed by a discussion on how today's businesses are more aware of the importance of communicating CSR to their stakeholders. Furthermore, the literature review attempts to investigate how businesses are implementing both digital and traditional tools in a complementary way for their CSR communication strategy.


Author(s):  
Gianpaolo Tomaselli ◽  
Lalit Garg ◽  
Vipul Gupta ◽  
Peter A. Xuereb ◽  
Sandra C. Buttigieg

This chapter provides a review of the current state of corporate social responsibility (CSR) communication research and a theoretical framework on related topics. The analysis covers a period of twenty years (from 1997 to 2016) and statistically maps the streams of research advances on CSR communication, identifying top academic journals in the field. Moreover, the authors focus on the importance of CSR communication for businesses, the different approaches to communication, and review the literature dealing with both digital and traditional tools adopted for CSR communication. A discussion on how today's businesses are aware of the importance of communicating CSR to their stakeholders and are implementing both digital and traditional tools in a complementary way for their CSR communication strategy follows; research gaps, limitations, and further directions conclude the chapter. Finally, this chapter provides some inputs about the relevance of this topic for digital business transformation.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Philipp Schröder

PurposeThis study aims to explore how banks practice corporate social responsibility (CSR) communication on two popular social media sites (SMSs), Facebook and Twitter. Furthermore, this study examines CSR communication strategies on SMSs, including the levels of communication direction and communication balance.Design/methodology/approachData were extracted from Facebook and Twitter over a five-year period (2015–2019), and content analysis was performed. The research setting was the German banking industry.FindingsThe results indicate that the number of banks using SMSs to communicate CSR-information increased over time. Although the majority of banks’ messages were not related to CSR, the most-referenced (least-referenced) CSR-theme was “society” (“human rights”). On Facebook, banks employed an interacting CSR communication strategy more often than an informing one when communicating CSR activities; on Twitter banks used a balanced mix of communication strategies. In terms of stakeholder engagement, social media users interacted with banks more frequently on Facebook than on Twitter, and banks made efforts to engage in two-way symmetrical communication.Research limitations/implicationsAlthough the sample comprised the most relevant banks in Germany, it was limited to a single national context. Thus, the results may not be generalizable.Originality/valueThis study makes a significant contribution to the limited literature on banks’ CSR communication via SMSs, provides new empirical evidence on the use of CSR communication strategies and extends prior research on the direction and balance of communication. Recommendations are provided for banking communication practitioners.


2019 ◽  
Vol 16 (3) ◽  
pp. 233-258
Author(s):  
Maria Ivanova-Gongne ◽  
Stefan Lång

Purpose This paper aims to investigate a company’s corporate social responsibility (CSR) communications in a business network with regard to the flow of critical events related to CSR. Design/methodology/approach The paper focuses on the drama that unfolded at a Nordic-based multinational corporation, Stora Enso, after a critical event related to CSR and the specific signs and codes applied by the company to justify its actions. To achieve the aims, the authors conducted a dramaturgical and semiotic analysis of the company’s corporate communications in connection with various actions prior to or following the major critical event. Findings The findings consist of a five-act drama that unfolded around certain CSR communication activities at the company. The authors followed the company’s shift in communication strategy as they were compelled to adopt a more responsive and involved approach. The results also show the roles of the various business network actors in shaping CSR communications. Practical implications This case has practical uses for providing the framework to create effective messages at different stages of the communication process related to a major CSR event. Originality/value The originality of the study lies in its application of a dramaturgical and semiotic approach to the analysis of CSR communication. It also contributes to the scarce literature on CSR communication within business networks.


Energies ◽  
2021 ◽  
Vol 14 (13) ◽  
pp. 3815
Author(s):  
Magdalena M. Stuss ◽  
Zbigniew J. Makieła ◽  
Agnieszka Herdan ◽  
Gabriela Kuźniarska

If corporate social responsibility (CSR) is expected to work efficiently, there should be a standardised approach for implementation of the CSR concept for all businesses, including companies operating in the energy sector. Although many companies declare compliance with CSR standards, further investigation should be undertaken to evaluate if and how those standards have been applied in practice. The aim of this research is to examine the level of standardisation of the CSR activities within Polish energy companies and explore the good practices developed by those companies. The Polish energy companies have been selected for the investigation as the literature review we conducted demonstrates that there is limited research in this area and there is a knowledge gap regarding how Polish energy companies apply CSR regulation in practice. To accomplish the stated aims, the following research questions were developed: (1) What is the essence of applying the CSR concept in Polish energy companies, and at what level of development is the concept applied? (2) To what extent do Polish energy companies have a common approach to the CSR concept, and in what areas are there differences? (3) To what extent have Polish energy companies applied global CSR standards and solutions? (4) Is there a gap between the declared measures of CSR and their actual implementation in Polish energy companies? The research methodology of this study is based on a systematic literature review of the sources acquired from databases such as ProQuest, Emerald, SCOPUS and the Jagiellonian University Library. The multiple case study approach was identified as the most suitable research tool. Companies for the study were selected according to their affiliation to the energy sector and listing on the main market of the Warsaw Stock Exchange. These two assumptions allowed us to base this study on the largest Polish energy companies that have international status. Six areas of CSR annual report disclosures have been identified and used for the investigation and analysis. This research looks at similarities and difference between these six aspects of CSRs disclosed by Polish energy companies. The investigation allows us to conclude that the top three energy companies use similar tools to build their CSR strategies: formalised CSR concept, published CSR reports, disclosure of CSR information on the company website, CSR related activities offered to stakeholders, obtained CSR certificates, and CSR awards. This indicates the existence of a standardised approach to CSR across Polish energy companies.


Author(s):  
Yuming Zhang ◽  
Fan Yang

Companies use corporate social responsibility (CSR) disclosures to communicate their social and environmental policies, practices, and performance to stakeholders. Although the determinants and outcomes of CSR activities are well understood, we know little about how companies use CSR communication to manage a crisis. The few relevant CSR studies have focused on the pressure on corporations exerted by governments, customers, the media, or the public. Although investors have a significant influence on firm value, this stakeholder group has been neglected in research on CSR disclosure. Grounded in legitimacy theory and agency theory, this study uses a sample of Chinese public companies listed on the Shanghai Stock Exchange to investigate CSR disclosure in response to social media criticism posted by investors. The empirical findings show that investors’ social media criticism not only motivates companies to disclose their CSR activities but also increases the substantiveness of their CSR reports, demonstrating that companies’ CSR communication in response to a crisis is substantive rather than merely symbolic. We also find that the impact of social media criticism on CSR disclosure is heterogeneous. Non-state-owned enterprises, companies in regions with high levels of environmental regulations, and companies in regions with local government concern about social issues are most likely to disclose CSR information and report substantive CSR activities. We provide an in-depth analysis of corporate CSR strategies for crisis management and show that crises initiated by investors on social media provide opportunities for corporations to improve their CSR engagement.


2019 ◽  
Vol 15 (5) ◽  
pp. 671-688
Author(s):  
Juniati Gunawan ◽  
SeTin SeTin

Purpose The purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The focus of CSR literature review is on disclosures and not to examine CSR activities or programs. Design/methodology/approach This study applied a descriptive approach to provide evidence on the major variables that have been examined in CSR research and what is the measurement used to measure CSR disclosures. The CSR research development was traced through mapping articles published in the international journal with the subject of category accounting (Schimago Journal rank quartile Q3 and Q4), and national journal (national accredited accounting journals, as well as the proceedings of National Symposium on Accounting [NSA]). A total of 5,971 articles were reviewed and resulted in 31 Indonesian CSR articles in accounting which are dominated by quantitative methods (93.5 per cent), and as many as 28 articles were analyzed. Findings The analyses result showed that (1) 75 per cent of CSR research were in the areas of financial accounting and capital markets, followed by tax accounting and corporate governance; (2) The most widely used variable associated with CSR was financial performance; which (3) More than 80 per cent of the CSR research used annual reports as the source of data with only 19.23 per cent using sustainability reports; (4) 65.38 per cent of the CSR disclosure measurement referred to used other CSR disclosure lists, other than the Global Reporting Initiative (GRI). Research limitations/implications The study results are important as a basis for future studies to provide a platform for the analysis to cover the gap between CSR studies in the academic and business areas for not only Indonesia but also other countries. Comparative studies between countries will be essential for future research to provide empirical evidence on the development of CSR research in accounting fields. Practical implications The study provides comprehensive pictures in how CSR disclosures have been analyzed in academic area so that practitioners in business field are able to understand the results on which variables are associated with CSR. Further, the practitioners could enhance their CSR implementations and reports to gain the utmost benefits for their business. Originality/value This study is considered as the first CSR literature review analyzed in accounting research publications. As CSR topics have been emerging developed in many field of studies, reviewing this topic in the accounting area resulted interesting findings. These findings are useful for not only Indonesia but also other countries. Further, this study provides platform to fill many gaps for future research in the topic of CSR in accounting field.


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