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Research opportunities for Internet corporate social responsibility disclosure
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.ORCID iD: 0000-0002-3377-6177
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.ORCID iD: 0000-0003-0290-7522
University of Memphis.
2013 (English)In: Asian Journal of Research in Business Economics and Management, ISSN 2250-1673, E-ISSN 2249-7307, Vol. 3, no 1, p. 1-20Article in journal (Refereed) 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.

Place, publisher, year, edition, pages
2013. Vol. 3, no 1, p. 1-20
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
URN: urn:nbn:se:ltu:diva-13817Local ID: d1b5a1eb-d51c-451d-8e9e-3c1ca8348ff4OAI: oai:DiVA.org:ltu-13817DiVA, id: diva2:986770
Note

Godkänd; 2013; 20121121 (saehom)

Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2020-03-12Bibliographically approved

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No full text in DiVA

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http://aijsh.org/?re=paper&value=business&month=01&val=AJRBEM

Authority records BETA

Homayoun, SaeidJohansson, JeanethMalmström, Malin

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CiteExportLink to record
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