Communication of corporate social responsibility on the internet: A study of selected private sector companies in India

Abstract

This paper aims to explore the nature and extent of web-based CSR disclosure and communication by a select group of private sector companies in India. An empirical and analytical study was undertaken whereby the corporate official websites of the companies and the annual reports were analyzed. Data was then generated from such an analysis using Qualitative Document Analysis. Data was analyzed by using descriptive statistics to answer the research questions. Most of the select data set had their CSR link on their home page itself. The tool for communicating CSR information was primarily text. Very limited number of the selected companies had provided additional information apart from the information with respect to the CSR activities undertaken by them. Disclosure of CSR information was found to be mostly qualitative. Proportion of companies that was responsive towards environment and education was the highest. Disclosure of CSR information was very scanty in the annual report and communication of information towards the various fields of CSR activities in the various segments of the annual reports was also not extensive. Environment and education were the two most dominant CSR activities with respect to disclosure of information both in corporate websites as well as in the annual reports. Disclosure of CSR information was very scanty in the annual reports. Communication via interest offers a great platform for dialogue and interaction between a company and its stakeholders which unfortunately was not effectively used by the select data set.