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Research opportunities for Internet corporate social responsibility disclosure
Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.
Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.ORCID-id: 0000-0002-3377-6177
Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.ORCID-id: 0000-0003-0290-7522
University of Memphis.
2013 (engelsk)Inngår i: Asian Journal of Research in Business Economics and Management, ISSN 2250-1673, E-ISSN 2249-7307, Vol. 3, nr 1, s. 1-20Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

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.

sted, utgiver, år, opplag, sider
2013. Vol. 3, nr 1, s. 1-20
HSV kategori
Forskningsprogram
Redovisning och styrning
Identifikatorer
URN: urn:nbn:se:ltu:diva-13817Lokal ID: d1b5a1eb-d51c-451d-8e9e-3c1ca8348ff4OAI: oai:DiVA.org:ltu-13817DiVA, id: diva2:986770
Merknad

Godkänd; 2013; 20121121 (saehom)

Tilgjengelig fra: 2016-09-29 Laget: 2016-09-29 Sist oppdatert: 2020-03-12bibliografisk kontrollert

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Homayoun, SaeidJohansson, JeanethMalmström, Malin

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