Communication of Corporate Social Responsibility Information on Canadian Corporate Webpages

By Petra FA Dilling and Peter Harris.

Published by The International Journal of Sustainability Policy and Practice

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Article: Print $US10.00
Article: Electronic $US5.00

The subject of corporate social responsibility (CSR) has been much discussed in recent years. The discussion often revolves around the concept of CSR as well as potential positive correlations between the successful application of various CSR concepts and processes and financial performance. Other publications have attempted to provide evidence that corporations increasingly publish CSR information via various channels, including web-based disclosure of information. In this study, a first of its kind for Canadian publicly listed companies only, webpage-based information in addition to the traditional annual sustainability report is empirically analyzed. Six hypotheses, based on evidence provided by previous research findings, are formulated and tested. They are illustrated by cross tabulations and supported with chi square statistics in order to test measures of associations. Taken together, the empirical data provides a picture of Canadian companies being far from using the internet and its abundant tools to its full potential when it comes to communicating CSR information. The study concludes with recommendations for corporations on how they can improve CSR communication on their corporate webpages.

Keywords: Corporate Social Responsibility Stakeholders, Sustainability Reporting, Stakeholder Communication, Corporate Webpages, Internet, Stakeholder Engagement, Communication, Communication Strategy, CSR

The International Journal of Sustainability Policy and Practice, Volume 8, Issue 3, pp.89-104. Article: Print (Spiral Bound). Article: Electronic (PDF File; 894.849KB).

Dr. Petra FA Dilling

Associate Dean, School of Management, New York Institute of Technology, Vancouver, BC, Canada

Dr. Petra Dilling is an Associate Dean, School of Management, at the New York Institute of Technology in Vancouver.

Assoc. Prof. Peter Harris

Chair of the Accounting and Finance Department, School of Management, New York Institute of Technology, New York, New York, USA

I am the chair of the Accounting and Finance Department at NYIT. My major research interests involve International accounting standards, inventory and fair market accounting. I have published over twenty referred journal articles in the areas of accounting and finance. Additionally I have presented about seventy five papers at conferences; both locally and internationally. I hold a number of professional designations such as the Chartered Financial Analyst and Certified Public Accountant licenses. Prior to teaching, I worked at Ernst and Young LLP. I belong to a number of professional organizations and serve on several professional curriculum committees and on the board of a Cabell’s listed journal.