Research opportunities for Internet corporate social responsibility disclosure

• The voluntary use of Internet in corporate social responsibility (CSR) disclosure is an important step in applying Internet for corporate social responsibility disclosure. The challenging issues revolve both providers of Internet corporate social responsibility as well as users of the CSR report via Internet. Prior research has not been able to find relationships between firm characteristics and corporate governance mechanisms and use of Internet in corporate social responsibility disclosure. This study propose legitimacy theory as a potential alternative theory for explaining Internet corporate social responsibility (ICSR) disclosure. Furthermore, the study propose the stakeholder attributes on legitimacy and power may influence the CSR disclosure via Internet.

Subject headings

SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)

SOCIAL SCIENCES  -- Economics and Business -- Business Administration (hsv//eng)

Keyword

Accounting and Control

Redovisning och styrning

Publication and Content Type

ref (subject category)

art (subject category)