Comparing CSR communication on corporate web sites in Sweden and Spain

Abstract

Purpose

This study investigates the use of the internet by the largest companies based in Sweden and Spain to communicate their engagement in corporate social responsibility (CSR) activities. Its purpose is to analyse to what extent, if any, are there differences in the CSR communication on the web sites companies from these two countries.

Design/methodology/approach

The paper examines CSR communication on the internet by companies based in Sweden and Spain. Non-parametric statistics are used to analyse some factors that influence disclosure, namely country, industry affiliation, profitability, and size.

Findings

Findings suggest that in spite of the existence of a high degree of similarity between CSR communication practices, companies from Spain place social responsibility information in more prominent sections and devote more space to said information. Swedish companies are found to disclose more their codes of conduct/ethics and CSR-related press clips and published articles.

Research limitations/implications

The sample is small. There may be content analysis issues associated with subjectivity in the coding process.

Originality/value

It adds to the scarce research on CSR communication by companies in these countries by providing new empirical data and extends prior research comparing such practices in different international models of CSR.

Citation

Castelo Branco, M., Delgado, C., Sá, M. and Sousa, C. (2014), "Comparing CSR communication on corporate web sites in Sweden and Spain", Baltic Journal of Management, Vol. 9 No. 2, pp. 231-250. https://doi.org/10.1108/BJM-10-2013-0151